CDC2076BS Auditing-9

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k|sfzs M g]kfn ;/sf/
lzIff, lj1fg tyf k|ljlw dGqfno
kf7\oj|md ljsf; s]Gb|
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lj=;+= @)&^
d'b|0f M hgs lzIff ;fdu|L s]Gb| lnld6]8

;fgf]l7dL, eStk'/
ISBN : 978-9937-601-31-3
kf7\oj|md ljsf; s]Gb|sf] lnlvt :jLs[ltlagf Jofkfl/s k|of]hgsf nflu

o;sf] k"/} jf cf+lzs efu x'ax' k|sfzg ug{, kl/jt{g u/]/ k|sfzg ug{,
s'g} ljB'tLo ;fwg jf cGo /]s8{ ug{ / k|ltlnlk lgsfNg kfOg] 5}g .
xfd|f] egfO
lzIffnfO{ p2]Zod"ns, Jofjxfl/s, ;d;fdlos / /f]huf/d"ns agfpg ljleGg ;dodf kf7\oj|md,
kf7\ok':ts ljsf; tyf kl/dfh{g ug]{ sfo{nfO{ lg/Gt/tf lbOFb} cfPsf] 5 . ljBfyL{x¿df /fi6«, /fli6«o
Pstf / nf]stflGqs ;+:sf/sf] efjgf k}bf u/fO{ g}ltsjfg\ cg'zfl;t / :jfjnDaL, l;h{gzLn,
lrGtgzLn eO{ ;dfj]zL ;dfh lgdf{0fdf of]ubfg lbg ;Sg], eflifs tyf ul0ftLo l;ksf ;fy} lj1fg,
;"rgf tyf ;~rf/ k|ljlw, jftfj/0f, :jf:Yo / hg;ª\Vof;DaGwL 1fg / hLjgf]kof]uL l;ksf]] ljsf;
u/fpg' h?/L 5 . pgLx¿df snf / ;f}Gbo{, dfgjLo d"No dfGotf, cfbz{ / j}lzi6\ox¿sf] ;+/If0f,
;+jw{gk|ltsf] efj hufpg cfjZos 5 . ;dtfd"ns ;dfhssf] lgdf{0fdf ;xof]u k'¥ofpg pgLx¿df
ljleGg hfthflt, lnª\u, ckfª\utf, efiff, wd{, ;+:s[lt / If]qk|lt ;defj hufpg' / dfgj clwsf/
tyf ;fdflhs d"No dfGotfk|lt ;r]t eO{ lhDd]jf/Lk"0f{ cfr/0f ljsf; u/fpg' klg cfhsf] cfjZostf
ag]sf] 5 . ljBfyL{sf] ljz]if Ifdtf phfu/ ug{ P]lR5s ljifox¿sf] klg Joj:yf ul/g'k5{ . oxL
cfjZostf k"lt{sf nflu dfWolds tx -sIff (–!)_ P]lR5s n]vfk/LIf0f ljifosf] kf7\oj|md, @)&$,
lzIff;DaGwL ljleGg cfof]usf ;'emfj, lzIfs, ljBfyL{ tyf cleefjsnufot lzIff;Fu ;Da4 ljleGg
JolSt ;lDdlnt uf]i7L / cGt/lj|mofsf lgisif{sf ;fy} ljleGg k[i7kf]if0f;d]tnfO{ cfwf/dfgL of]
kf7\ok':ts tof/ kfl/Psf] xf] .
o; kf7\ok':tssf] n]vg /fdl;+x a'8fn / ;'ldt dxh{gåf/f ePsf] xf] . kf7\ok':tsnfO{ o; :j¿kdf
Nofpg] sfo{df s]Gb|sf dxflgb]{zs 8f= n]vgfy kf}8]n, >L s[i0fk|;fb sfk|L, lgb]{zs /]g'sf kf08]
-e';fn_ 8f= /fhgaxfb'/ kf}8]n, 8f= ofbj/fh sf]O/fnf, >L gf/fo0fk|;fb g]kfn, >L n]vgfy l/dfn,
>L clgn sfsL{nufotsf] ljz]if of]ubfg /x]sf] 5 . o; kf7\ok':tssf] ljifoj:t' ;Dkfbg
>L c?0fs'df/ /fO{, efiff ;Dkfbg >L /hgL lwdfn, >L lrgfs'df/L lg/f}nf, lrqfª\sg, 6fOk ;]l6ª /
n]cfp6 l8hfOg ;Gtf]ifs'df/ bfxfnaf6 ePsf] xf] . o; kf7\ok':tssf] ljsf; tyf kl/dfh{g sfo{df
;+nUg ;a}k|lt kf7\oj|md ljsf; s]Gb| wGojfb k|s6 ub{5 .
kf7\ok':tsnfO{ lzIf0f l;sfOsf] dxŒjk"0f{ ;fwgsf ¿kdf lnOG5 . o;af6 ljBfyL{n] kf7\oj|mdåf/f
nlIft ;Ifdtf xfl;n ug{ dbt k'Ug] ck]Iff ul/Psf] 5 . o; kf7\ok':tsnfO{ ;s];Dd lj|mofsnfkd'vL,
?lrs/ / l;sf? s]lGb|t agfpg] k|oTg ul/Psf] 5 . kf7\ok':tsnfO{ cem} kl/:s[t kfg{sf nflu lzIfs,
ljBfyL{, cleefjs, a'l4hLjL Pjd\ ;Dk"0f{ kf7sx¿sf] ;d]t dxŒjk"0f{ e"ldsf /xg] x'Fbf ;Da4 ;a}sf]
/rgfTds ;'emfjsf nflu kf7\oj|md ljsf; s]Gb| xflb{s cg'/f]w ub{5 .
lj=;+= @)&^ kf7\oj|md ljsf; s]Gb|

ljifo;"rL
kf7 ljifoj:t' k[i7 ;ª\Vof
! n]vfljlw !
@ n]vf k|0ffnL / n]vf ;dLs/0f !%
# k|f/lDes clen]v $^
$ ;xfos k'l:tsf (!
% ;Gt'ng k/LIf0f !!(
^ n]vfk/LIf0f !$%
& n]vfk/LIfs !%)
* n]vfk/LIf0fsf t/Lsfx¿ !%(

kf7 n]vfljlw
! -Accounting_
kl/ro (Introduction)
;Lldt ;fwg / ;|f]tsf] clwstd k|of]u ug'{ cfhsf] cfjZostf xf] . ;+:yfdf cjl:yt ;fwg / ;|f]t
s] s:tf] cj:yfdf /x]sf 5g\ ;f]sf] ;xL hfgsf/L /fVg'kg]{ cfjZostf dx;'; x'g uPsfn] ;f]sf]
kl/k"lt{sf nflu n]vfljlwsf] cjwf/0ffsf] ljsf; x'g uPsf] xf] . k|frLg sfndf Joj;fo ;fgf]
kl/0ffddf ;~rfng ul/g] ePsfn] Tolta]nf n]vfljlwsf] cfjZostf dx;'; ul/Psf] lyPg .
dfgjLo rfxgf, cfjZostf / cf}Bf]uLs/0f;Fu} n]vfljlwsf] cfjZostf klg b]lvg yfNof] . cfly{s
sf/f]af/x¿sf] j[l4n] ubf{ ;a} kIfx¿;Fusf] sf/f]af/ Joj;fosf] dflnsn] ;Demg g;lsg] cj:yf
cfof] . c7f/f}F ztfAbLdf ;'? ePsf] cf}Bf]lus sflGtsf] kl/0ffd:j¿k n]vfljlwsf] ;'?jft ePsf] xf] .
;g\ !$($ df Luca Pacioli gfd u/]sf JolStn] Somma De Arethematica gfds k':ts k|sflzt
u/L of] ljwfsf] ;'?jft ePsf] xf] . ;do ;dodf n]vf k|0ffnLdf gofF gofF kl/jt{gnfO{ cfTd;ft\ ub}{
xfnsf] cj:yf;Dd n]vfljlw cfOk'u]sf] xf] . ;g\ !(#) sf] bzsb]lv dfq} ljZjsf ljleGg sn]h tyf
ljZjljBfnox¿df n]vfljlwsf] cf}krfl/s cWoog cWofkg ;'? ePsf] xf] .
;+:yf ;~rfngfy{ ul/g] cfly{s lj|mofsnfkx¿nfO{ n]vfzf:qdf sf/f]af/sf] gfd lbg] ul/G5 . s]xL
sf/f]af/x¿ cfly{s k|s[ltsf x'G5g\ eg] s]xL sf/f]af/x¿ u}/cfly{s k|s[ltsf x'g] ub{5g\ . df}lb|s
d"Nodf dfkg ug{ ;lsg] sf/f]af/x¿nfO{ cfly{s sf/f]af/ elgG5 . j:t'sf] vl/b laj|mL, vl/b
lkmtf{, a}ª\sdf gub bflvnf, ;fx'nfO{ gub e'StfgL cflb h:tf sf/f]af/x¿ cfly{s sf/f]af/ x'g\ .
To:t} u}/cfly{s sf/f]af/ eGgfn] To:tf sf/f]af/nfO{ hgfpF5 h;nfO{ df}lb|s d"Nodf dfkg ug{
;lsF+b}g . u}/cfly{s sf/f]af/x¿sf] n]vfzf:qdf n]vfª\sg ul/Fb}g . aflx/L kfx'gfsf] cjnf]sg e|d0f,
sd{rf/Lx¿sf] a}7s, z'esfdgf cfbfgk|bfg h:tf sf/f]af/x¿ u}/cfly{s sf/f]af/leq kb{5g\ .
;+:yfdf ul/g] k|To]s cfly{s sf/f]af/x¿sf] j}1flgs tyf j|mda4 ¿kdf n]vfhf]vf /fVg' g} n]vfzf:q
xf] . k|To]s sf/f]af/sf] b'?:t n]vf /fvL rflxPsf] a]nfdf ;f]sf] af/]df hfgsf/L u/fpg ;Sg]
u/L /fVg'k5{ . ;+:yfdf x'g] ;a} sf/f]af/x¿sf] n]vf /fVg] lhDd]jf/L Ps hgf sd{rf/LnfO{ lbOPsf]
x'G5, h;nfO{ n]vfkfn elgG5 . pSt n]vfkfnn] k|To]s lglZrt cjlwsf] cGtdf ;+:yfn] ;~rfng
gfkmf jf 3f6f s] sdfpg ;kmn eof], ;+:yfsf] bfloTj / ;DklQ s] slt 5, ;f]sf] hfgsf/L ;DalGwt
lgsfonfO{ lbg'kg]{ x'G5 .
n]vfk/LIf0f, sIff–( 1
k|rlnt n]vfljlwsf l;4fGt÷cjwf/0ffx¿ Generally Accepted Accounting
Principles/Concepts (GAAP)
k|To]s n]vfkfnn] cfly{s sf/f]af/x¿sf] clen]v /fVbf k|rlnt n]vfkfngsf l;4fGt÷cjwf/0ffx¿df
cfwfl/t eO{ /fVg'kb{5 . oL cjwf/0ffx¿nfO{ cfTd;ft\ u/L clen]v /fVbf clen]vdf Ps¿ktf,
;/ntf tyf j}1flgstfsf u'0fx¿ cfpF5g\ . oL cjwf/0ffx¿s} cfwf/df n]vfkfnn] cfly{s k|ltj]bgx¿
tof/ ug]{ / k]; ug]{ ub{5 . ;+;f/sf ;a} n]vfkfnx¿n] cfly{s sf/f]af/x¿sf] clen]v /fVbf log}
cjwf/0ffx¿nfO{ cfwf/ dfgL /fVg] ePsfn] o;nfO{ k|rlnt n]vfkfngsf l;4fGtx¿÷cjwf/0ffx¿
eGg] ul/G5, h'g lgDgfg';f/ /x]sf 5g\ .
!= Jofj;flos cl:tTjsf] cjwf/0ff -Business Entity Concept_
@= df}lb|s dfkg cjwf/0ff -Money Measurement Concept)
#= ;+:yf lg/Gt/tfsf] cjwf/0ff (Going Concern Concept)
$= ;dofjlw cjwf/0ff -Accounting Period Concept)
%= nfut cjwf/0ff -Cost Concept)
^= cfDbfgL vr{ ldnfgsf] cjwf/0ff (Matching Concept)
&= jf:tljstfsf] cjwf/0ff -Realization Concept)
!= Jofj;flos cl:tTjsf] cjwf/0ff -Business EntityConcept_
s'g} klg Joj;fo÷;+:yf ;~rfng ug{ k'FhL cfjZos kb{5 . pSt k'FhL k|bfg ug]{ JolSt jf JolStx¿nfO{
Joj;fosf] dflns jf Jofkf/L elgG5 . Joj;fo÷;+:yfsf] cl:tTj / dflns÷Jofkfl/sf] cl:tTj
leGg leGg xf] eGg] s'/f of] cjwf/0ffn] b;f{pF5 . Joj;fo / o;sf] dflns Pp6} xf]Ogg\ . ;+:yf /
dflns oL b'j}sf] cl:tTj km/s km/s xf] eGg] a'emL n]vfkfnn] clen]v /fVg'kb{5 . n]vfkfnn] clen]v
/fVbf ;+:yfsf] tkm{af6 clen]v /fVg'kb{5 . cfly{s sf/f]af/n] ;+:yf÷Joj;fonfO{ s] c;/ ub{5
To;sf] clen]v /fVg'kb{5 . Jofkf/L÷dflnssf] JolStut sf/f]af/x¿ h;n] ;+:yfnfO{ s'g} klg c;/
ub}{g To;sf] clen]v /fVg' x'Fb}g . Joj;fo÷;+:yfsf sf/f]af/x¿ / dflnssf sf/f]af/x¿ ld;fj6
x'g uPdf To;n] Joj;fosf] oyfy{ cj:yf b]vfpg ;Sb}g . To;y{ of] cjwf/0ffcg';f/ n]vfkfnn]
clen]v /fVbf To:tf sf/f]afx¿sf] dfq} clen]v /fVg'kb{5 h;n] ;+:yfsf] cfly{s kIfnfO{ c;/ ub{5 .
h'g sf/f]af/ ;+:yfsf] dflnsn] cnUu} jf JolStut ¿kdf ub{5 / To;n] ;+:yfsf] cfly{s kIfnfO{ s'g}
klg c;/ ub}{g eg] ;f]sf] clen]v /fVg' x'Fb}g . pbfx/0fsf nflu >L /d]zn] ?= %,)),))) nufgL
u/L ‘hf]zL Jofkf/ s]Gb|’ sf] :yfkgf u/] . lghn] ;f] Joj;foaf6 ?= @),))) sf] ;fdfg lemsL cfgf]
2 n]vfk/LIf0f, sIff–(
3/fo;L kl/of]hgsf nflu k|of]u u/]df pSt sf/f]af/sf] ;+:yfsf] n]vfkfnn] Joj;fodf clen]v /fVg]
jf g/fVg] eGg] s'/f of] cjwf/0ffn] :ki6 ub{5 . pSt sf/f]af/n] Joj;fosf] cfly{{s kIfnfO{ c;/
kfg]{ ePsfn] ;f]sf] clen]v Joj;fosf] n]vf k'l:tsfdf /flvG5 . To:t} Joj;fosf dflns >L /d]zn]
?=@),))) sf] ;fOsn cfgf] 5f]/fsf nflu JolStut gub vr{ u/L vl/b u/]df ;f]sf] clen]v
Joj;fosf] n]vf k'l:tsf /fVg' x'Fb}g . sf/f]af/n] ;+:yfsf] cfly{s kIfnfO{ c;/ kfg]{ ePdf dfq
;f] sf/f]af/sf] ;+:yfsf] n]vf k'l:tsfdf clen]v /flvG5 . To;y{ ;+:yfsf] cl:tTj / dflnssf] cl:tTj
b'O{ km/s km/s s'/f x'g eGg] of] cjwf/0ffn] b;f{pF5 .
@= df}lb|s dfkg cjwf/0ff -Money Measurement Concept)
Joj;fo÷;+:yfleq ljleGg sf/f]af/x¿ x'g] ub{5g\ . tL sf/f]af/x¿nfO{ df}lb|s d"Nodf dfkg ug{
;lsg] / g;lsg] u/L ljefhg ug{ ;lsG5 . n]vfkfngdf To:tf sf/f]af/x¿sf] dfq} clen]v /flvG5
h;nfO{ df}lb|s d"No÷?lkofF jf k};fdf cfFsng ug{ ;lsG5 . csf]{ zAbdf eGg'kbf{ n]vfkfnn] clen]v
/fVbf tL sf/f]af/x¿sf] dfq} clen]v /fVg'kb{5, h;nfO{ ?lkofF÷k};fdf gfKg ;lsG5 / ?lkofF÷k};fdf
dfkg u/L clen]v /fVg'kb{5 . h:t}M kmlg{r/ vl/b . kmlg{r/ vl/bsf] n]vfkfnn] clen]v /fVbf /fd|f]
vfn] kmlg{r/ vl/b egL n]vf /fVg' xF'b}g . ?= !%)))÷– sf] kmlg{r/ vl/b egL clen]v /fVg'kb{5
eGg] of] cjwf/0ffn] b;f{pF5 .
#= ;+:yf lg/Gt/tfsf] cjwf/0ff (Going Concern Concept)
s'g} klg ;+:yf÷Joj;fo ;~rfng ubf{ ;f]sf dflnsx¿÷Jofkf/Lx¿n] ;+:yfnfO{ Ps b'O{ jif{dfq
;~rfng ug]{ / To;kl5 aGb ug]{ eGg] p2]Zon] ;~rfng ub}{gg\ . Joj;fo :yfkgfkZrft\ of] lg/Gt/
rNg] 5 eGg] ;f]rsf ;fy o;sf] :yfkgf ul/Psf] x'G5 . n]vfkfnn] cfly{s sf/f]af/x¿sf] clen]v
/fVbf pSt ;+:yf jiff}{;Dd lg/Gt/ ¿kdf rln/xg] 5 eGg] wf/0ff dgdf /fvL k|To]s sf/f]af/sf]
clen]v /fVg'kb{5 . clen]v /fVbf Joj;fo lgs6 eljiod} aGb x'g] 5 eGg] wf/0ff /fvL s'g}
klg clen]v /flvFb}g . ;+:yf lg/Gt/tfsf] cjwf/0ffnfO{ cfTd;ft\ u/L clen]v /fVg] ul/G5 eg]
;f]xLcg';f/ cfly{s k|ltj]bgx¿ tof/ ul/G5g\ . l:y/ ;DklQsf] vl/bkZrft\ of] jiff}F;Dd rNg] x'G5 .
To;y{ l:y/ ;DklQsf] k"/} d"NonfO{ vl/b ul/Psf] jif{sf] vr{ gdfgL o;sf] x|f; s6\6L /sdnfO{ dfq
;f] jif{sf] vr{ dfGg'kb{5 eGg] of] cjwf/0ffsf] p2]Zo 5 . pbfx/0fsf nflu Joj;fon] ?= %,)),)))
sf] d]l;g of] jif{df gub e'StfgL u/L vl/b u¥of] . ;+:yfsf] gub df}Hbft oxL jif{ 36] tfklg pSt
/sdnfO{ oxL jif{sf] vr{ dfGg' x'Fb}g . dfgf}F of] d]l;g kfFr jif{ rN5 eGg] dfGotf /fVg] xf] eg] d]l;gsf]
s'n d"NonfO{ kfFr jif{df efu nufO{ k|To]s jif{ ?=!,)),))) a/fa/sf] /sdn] vr{ hgfOg'kb{5 .
o;/L :yfoL ;DklQ vl/b ubf{ ToxL jif{ vr{ eP/ ghfg] / of] w]/} jif{ rNg] ePsfn] pSt ;DklQsf]
s]xL /sd x|f;s6\6Lsf] ¿kdf hgfO{ vr{ dfGg' kb{5 eGg] s'/f of] cjwf/0ffn] b;f{pF5 .
$= ;dofjlw cjwf/0ff (Accounting Period Concept)
k|To]s ;+:yf ;~rfngkZrft\ o;sf] ;~rfng Ifdtf / cfly{s cj:yf s] s:tf] eof] egL hfGg Pp6f
;dofjlw lglZrt ul/g'kb{5 . pSt ;+:yf÷Joj;fo ;~rfng ug]{ ;~rfns÷Jofkf/L÷Joj;foLx¿n]
k|To]s jif{sf] cGtdf Joj;fo ;~rfng u/]kl5 gfkmf÷gf]S;fg s] eof] < cfly{s cj:yf /fd|f] jf g/fd|f]
s] eof] < ;f]af/] hfgsf/L lng rfxG5g\ . ;f] k|of]hgsf nflu n]vfkfnn] cfgf] clen]vsf] clGtd
glthf k|To]s !@ dlxgfsf] cGtdf x/x;fa ul/lbg'kb{5 . o;/L k|To]s jif{ jf !@ dlxgfsf] cGtdf
o;/L x/lx;fa tof/ kf/L ;DalGwt kIfnfO{ k]; ug'{ n]vfkfnsf] bfloTj xf] . o;/L !@ dlxgfsf]
cGtdf x/lx;fa tof/ kfg]{ ;dofjlw ;+:yfsf] k|s[ltcg';f/ km/s km/s x'g ;S5 . g]kfndf ;/sf/L
sfof{nox¿n] cfiff9sf] d;fGtdf cfgf] x/lx;fa tof/ kfg]{ ub{5g\ . cfly{s jif{ >fj0f ! ut]af6
;'? eO{ csf]{ jif{sf] cfiff9 d;fGtdf ;dfKt x'G5 . To;y{ k|To]s ;+:yfn] Pp6f cfly{s jif{sf] 3f]if0ff
u/L ;f]sf] cGtdf cfgf] ;+:yfsf] gfkmf jf gf]S;fg s] eof] ;f]sf] ls6fg ug'{ / ;+:yfsf] cfly{s cj:yf
b;f{pgsf nflu jf;nft tof/ kfg'{kb{5 .
%= nfut cjwf/0ff (Cost Concept)
k|rlnt n]vfsf cjwf/0ffx¿dWo] Pp6f nfut cjwf/0ff klg xf] . of] cjwf/0ffcg';f/ n]vfkfnn]
:yfoL ;DklQsf] clen]v /fVbf ;b}j o;sf] nfut d"Nodf /fVg'kb{5 . :yfoL ;DklQ vl/b ubf{ k/]sf]
vl/b d"No g} nfut d"No xf] . :yfoL ;DklQsf] k|of]u ub}{ hfFbf of] k'/fgf] x'Fb} hfG5 . k|To]s jif{
jf;nftdf pSt ;DklQsf] k/n÷nfut d"No b]vfpg'kb{5 . xfnsf] ahf/ d"No / nfut d"Nolar
leGgtf x'g ;S5 . ahf/ d"No slxn] 36\g hfG5 eg] slxn] a9\g hfG5 . t/ klg :yfoL ;DklQsf]
clen]v hlxn] klg o;sf] vl/b d"No÷nfut d"Nosf cfwf/df /flvg'kb{5 eGg] of] cjwf/0ffn]
atfpF5 . h:t}M ?= &),))) sf] kmlg{r/ vl/b u/]sf] 5 eg] kmlg{r/sf] ahf/ d"No ;f]eGbf sd jf
a9L h'g;'s} eP klg o;nfO{ n]vf k'l:tsfdf clen]v ubf{ kmlg{r/sf] d"No ?= &),))) g} b]vfOg'kb{5
eGg] of] cjwf/0ffn] atfpF5 .
^= cfDbfgL vr{ ldnfgsf] cjwf/0ff (Matching Concept)
rfn' cfly{s jif{sf vr{ tyf cfDbfgLx¿ oxL cfly{s jif{sf] vr{ tyf cfDbfgL zLif{sdf /flvg'kb{5 .
of] jif{sf] vr{ jf cfDbfgL oxL jif{sf] gfkmf gf]S;fg vftf tof/ kfbf{ clen]v /fVg'kb{5 . o; jif{
ul/g] vr{x¿ oxL cfly{s jif{sf] cfDbfgL a9fpgsf nflu ul/Psf] x'g'kb{5 . vr{eGbf cfDbfgL sd
ePdf gf]S;fg x'g] ePsfn] o; jif{ ul/Psf cfDbfgLx¿sf] l;h{gf ug{ ul/Psf vr{x¿ dfq o; jif{sf]]
vr{ zLif{sdf u0fgf ug'{kb{5 . olb o;f] gul/Pdf jf:tljs gfkmf jf gf]S;fg kQf nufpg ;lsFb}g .
&= jf:tljstfsf] cjwf/0ff (Realization Concept)
;+:yfn] clu|d k|flKt jf clu|d cfDbfgLnfO{ of] jif{sf] cfo÷cfDbfgLdf u0fgf ug'{ x'Fb}g eGg] ;ª\s]t
o; cjwf/0ffn] ub{5 . kl5 laj|mL ug]{ jf kl5 ;]jf k|bfg ug]{ egL ;+:yfn] gub k|flKt ub{5 eg] ;f]
gubnfO{ cfDbfgL÷cfodf u0fgf ug'{x'Fb}g . pSt gub k|flKt clu|d cfo jf clu|d cfDbfgL xf], h'g
;+:yfsf nflu bfloTj x'G5 . jf:tljs ¿kdf sdfO;s]sf] cfDbfgL jf cfonfO{ dfq of] jif{sf] cfDbfgL
zLif{sdf u0fgf ug]{ eGg] s'/f of] cjwf/0ffn] b;f{pF5 .
n]vfljlwsf] kl/efiff
American Institute of Certified Public Accountants
n]vfljlw eg]sf] ljQLo k|s[ltsf] 36gf Pjd\ sf/f]af/sf] dxŒjk"0f{ 9ª\un] d'b|fdf clen]v /fVg],
juL{s/0f ug]{ / ;ª\If]kLs/0f ug]{ snf xf], h;af6 k|fKt kl/0ffdsf] JofVof klg ul/G5 .
“Accounting is the art of recording, classifying and summarising, in a significant
manner and in terms of money, transactions and events which are, in part at least, of a
financial character, and interpreting the results thereof."
American Accounting Association
n]vfljlw eg]sf] cfly{s ;"rgfx¿sf] klxrfg, d"Nofª\sg Pjd\ ;~rf/ ug]{ k|lj|mof xf] / tL ;"rgfsf]
k|of]u lg0f{o lngsf nflu ul/G5 .
“Accounting is the process of identifying, measuring and communicating economic
information to permit informed judgements and decisions by users of the information."
dfly plNnlvt kl/efiffaf6 :ki6 x'G5 ls n]vfljlwn] ;+:yfsf] cfly{s sf/]af/x¿sf] dfkg
u/L ;f]sf] hfgsf/L ;DalGwt ;a} kIfnfO{ lbg] ub{5 . n]vfljlwn] pknAw u/fpg] ;"rgfsf cfwf/df
g} Joj:yfkg jf Joj:yfksn] lg0f{o ub{5 .
cfly{s sf/f]af/sf] ;'Jojl:yt Pjd\ j}1flgs tj/n] clen]v /fvL n]vfsf] l;4fGt Pjd\ ljlwcg';f/
cfly{s sf/f]af/sf] lx;falstfa /fVg] sfdnfO{ n]vfljlw (Accounting) elgG5 .
n]vfzf:q (Accountancy) eGgfn] n]vf;DaGwL l;4fGt / Jojxf/sf] lj:t[t cWoo cWofkg ul/g]
ljwf jf zf:q xf] . of] ljwfdf n]vf;DaGwL ljleGg lgod, cjwf/0ff tyf dfGotfx¿sf] af/]df
JofVof ul/Psf] x'G5 . Joj;fodf x'g] cfly{s sf/f]af/x¿sf] clen]v s] s;/L /fVg] ;f]sf af/]df o;
ljwfcGtu{t cWoog ul/G5 .
n]vfljlwsf] p2]Zo (Accounting)
n]vfljlwsf p2]Zox¿nfO{ lgDgfg';f/ pNn]v ug{ ;lsG5 M

-s_ j|mda4 tyf j}1flgs ¿kn] clen]v /fVg' M k|To]s cfly{s sf/f]af/sf] clen]v ltgLx¿sf]
sf/f]af/ ePsf] ldltcg';f/ /fVg] ul/G5 . cfly{s jif{ o; jif{sf] >fj0f ! ut]af6 ;'? x'g] /
cfufdL jif{sf] cfiff9 d;fGtdf ;lsg] ub{5 . sf/f]af/x¿sf] clen]v /fVbf k|ydtM >fj0f !
ut], To;kl5 @ ut], # ut] / o;} u/L a9\g] j|mddf /fVg'kb{5 tf ls rflxPsf] a]nfdf ;"rgf
lng ;lsof];\ . To:t} clen]v /fVbf s'g kIfsf] clen]v s'g kfgf g= df 5 eGg] s'/f Index
df b]lvg'kb{5, h;n] ubf{ of] j}1flgs x'g hfG5 .
-v_ gfkmf jf gf]S;fg kQf nufpg' M Jofj;flos ;+:yfx¿n] Ps cfly{s jif{leq Joj;fo ;~rfng
u/]afkt s] slt gfkmf jf gf]S;fg eof] ;f]sf] hfgsf/L lng' klg n]vfljlwsf] k|yd p2]Zo
xf] . ;f]sf nflu n]vfkfnn] jif{el/sf] cfDbfgL / vr{nfO{ Pp6} 7fpFdf clen]v /fVg'kb{5 .
jif{el/sf] cfDbfgL a9L / vr{ sd ePdf gfkmf x'G5 eg] jif{el/sf] vr{ a9L / cfDbfgL sd
ePsf] v08df gf]S;fg ePsf] egL kQf nfU5 . ;f]sf nflu k|To]s cfly{s jif{sf] cGtdf Jofkf/
tyf gfkmf gf]S;fg vftf tof/ u/L jif{el/sf] gfkmf gf]S;fg kQf nufpg'k5{ .
-u_ oyfy{ cfly{s cj:yf b]vfpg' M n]vfljlwsf] csf]{ dxŒjk"0f{ p2]Zo ;+:yfsf] oyfy{ cfly{s cj:yf
b]vfpg' xf] . lglZrt cjlwsf] cGtdf ;+:yfsf s] slt ;DklQx¿ 5g\, bfloTjsf] cj:yf s]
5 / k'FhLsf] cj:yfdf s] 5 eGg] s'/f n]vfljlwn] b]vfpF5 . k|To]s cfly{s jif{sf] cGtdf
n]vfkfnn] ;+:yfsf] jf;nft tof/ kfb{5 . pSt jf;nftdf ;DklQ, bfloTj / k'FhLsf] oyfy{
ljj/0f b]vfOG5 .
-3_ cfly{s ;"rgf k|jfx ug'{ M ;+:yfsf] cfly{s ;"rgfx¿ ljleGg cfGtl/s Pjd\ afx\o kIfx¿nfO{
cfjZos kb{5g\ . ;+:yfsf Joj:yfks, ;fx', C0fL, sd{rf/L, pkef]Stf, ;/sf/L lgsfo cflb
;a}nfO{ ;+:yfsf] ljljw cfly{s kIfx¿sf] hfgsf/L cfjZos x'G5 . ;f]sf nflu n]vfljlwn]
cfjZos ;"rgfx¿sf] k|jfx ug]{ ub{5 . o;/L ljleGg kIfx¿nfO{ cfjZos ;"rgfx¿ pknAw
u/fpg' klg n]vfljlwsf] p2]Zo xf] .
-ª_ Joj:yfkgnfO{ lg0f{o ug{ ;xof]u ug'{ M ;+:yfsf] Joj:yfkgn] ljleGg ;dodf ljleGg lg0f{ox¿
ug'{kg]{ x'G5 . lg0f{o ubf{ cfjZos ;"rgfx¿sf] ;ª\sng u/L ;f]sf] cWoogkZrft\ lg0f{o u/]df
dfq ;xL lg0f{o ug{ ;lsG5 . cfly{s ;"rgfx¿sf] cefjdf Joj:yfkgn] lg0f{o u/]df ;f] lg0f{o
unt x'g hfg] ;Defjgf a9L x'G5 . n]vfljlwn] ;xL / k"0f{ ;"rgf ;dod} Joj:yfkgnfO{ k|jfx
u/L ;xL lg0f{o ug{ ;xof]u k'¥ofpF5 .
-r_ oyfy{ s/ bfloTj lgjf{/0f ug'{ M k|To]s ;+:yfn] /fHonfO{ laj|mL s/, cfoft s/, lgof{t s/,
cfos/ cflb h:tf s/x¿ ltg'{kg]{ bfloTj x'G5 . cfly{s jif{el/df s] slt /sd a/fa/sf]
cfoft eof], s] slt /sd a/fa/sf] lgof{t eof], To:t} s] slt laj|mL eof] ;f]sf] oyfy{ /sdsf]
clen]v n]vfljlwn] /fVg'kb{5 . oyfy{ clen]v ePdf dfq oyfy{ s/ ltg'{kg]{ bfloTj lgwf{/0f
ug{ ;lsG5 . vl/b, laj|mL, cfoft, lgof{t, vr{, cfDbfgL cflb ;a}sf] oyfy{ clen]v /fVg' /
;f]df lgodfg';f/ nfUg] oyfy{ s/ bfloTj lgwf{/0f ug'{ klg n]vfljlwsf] csf]{ dxŒjk"0f{ p2]Zo
xf] .
n]vfljlwsf] dxŒj
!= cfly{s sf/f]af/nfO{ eljiodf :d/0f ug]{ M cfly{s sf/f]af/x¿sf] clen]v /fVgfn] eljiodf ;Demg ug{
;lhnf] x'G5 . ljutdf ePsf ;a} sf/f]af/x¿nfO{ :d/0fdf /fVg ;lsFb}g . To;y{ ;+:yfdf ePsf ;a}
cfly{s sf/f]af/x¿nfO{{ eljiodf :d/0f ug{ n]vfljlwn] ;xof]u ub{5 . k|To]s cfly{s sf/f]af/x¿sf]
j|mda4 Pjd\ j}1flgs tl/sfn] clen]v /fvL cfjZostf ePsf] a]nfdf :d/0f u/fpg] ePsfn]
n]vfljlwsf] dxŒj /x]sf] 5 .
@= ;+:yfsf] gfkmf gf]S;fgaf/] hfgsf/L ug]{ M n]vfljlwn] k|To]s cfly{s sf/f]af/x¿sf] clen]v
/fVg] ePsfn] jif{el/sf] s] slt cfDbfgL / vr{ x'g uPsf] 5 ;f]sf] clen]v /fVb5 . jif{el/sf]
cfDbfgLnfO{ gfkmf gf]S;fg vftfsf] j|m]l86 kIfdf / vr{x¿nfO{ 8]la6 kIfdf clen]v /fvL
n]vfljlwn] ;+:yfsf] ;~rfng glthf af/] hfgsf/L u/fp5 . olb j|m]l86 kIf a9L ePdf pSt
;+:yfn] ;~rfng gfkmf sdfPsf] / olb gfkmf gf]S;fg vftfsf] 8]la6 kIf a9L ePdf ;~rfng 3f6f
ePsf] n]vfljlwn] hfgsf/L u/fpg] ub{5 .
#= ;+:yfsf] cfly{s cj:yf b]vfpg] M k|To]s ;+:yfsf] cfly{s cj:yf jf;nftn] b]vfpF5 . jf;nftdf
;+:yfsf] ;DklQ, bfloTj / k'FhLsf ljleGg zLif{sx¿ b]vfOG5g\ . n]vfljlwn] ;+:yfsf] k|To]s
sf/f]af/sf] clen]v /fVg] ePsfn] pSt sf/f]af/sf] c;/ ;+:yfsf] ;DklQ, bfloTj / kF'hLdf s] slt
kb{5, ;f]sf] ;d]t clen]v /fVb5 . cfly{s jif{sf] cGtdf ;+:yfsf] ;DklQ bfloTj / k'FhLsf] lj:t[t
ljj/0f b]vfpg n]vfljlwsf] dxŒj /x]sf] 5 .
$= uNtL tyf 5nsk6 kQf nufpg] / o;nfO{ /f]Sg] M bf]xf]/f] n]vf k|0ffnLdf cfwfl/t eO{ n]vfljlw
/flvG5 . o;/L n]vf clen]v /fVbf k|To]s cfly{s sf/f]af/sf] clen]v uf]:jf/f ef}r/sf] 8]la6
/ j|m]l86 kIfdf ;dfg c;/ kg]{ u/L /flvG5 . To;kZrft\ uf]:jf/f ef}r/cg';f/ g} sf/f]af/sf]
;DalGwt vftfx¿df k|ljli6 ul/G5 . o;/L k|To]s vftfx¿sf] s'n /sd jf afFsL /sdsf]
dfWodaf6 ;Gt'ng k/LIf0f tof/ kfl/G5 . ;Gt'ng k/LIf0fsf] 8]la6 / j|m]l86 a/fa/ ePsf]
v08df n]vf clen]vdf s'g} uNtL 5}g eg] eGg ;lsG5 . t/ ;Gt'ng k/LIf0fsf] b'j} kIfsf] s'n
/sd ;dfg gePdf ToxfF uNtL jf 5nsk6 5 eGg] kQf nfUb5 . o;/L kQf nfu]sf uNtLx¿nfO{
/f]Sg klg n]vfljlwsf] dxŒj /x]sf] 5 .
%= Joj:yfksLo lg0f{o ug{ ;xof]u ug]{ M n]vfljlwn] x/]s sf/f]af/sf] clen]v /fVg] ePsfn] cfjZos
cfly{s ;"rgfx¿ Joj:yfkgnfO{ k|jfx ub{5 . Joj:yfksLo lg0f{o ug{ cfly{s ;"rgfx¿sf]
cfjZostf kb{5 . cfly{s ;"rgfx¿sf] cefjdf ul/Psf lg0f{ox¿ unt x'g hfg] ;Defjgf a9L
x'g] ePsfn] n]vfljlwn] cfjZostfg';f/ cfly{s ;"rgfx¿ Joj:yfksnfO{ k|bfg u/L Joj:yfksLo
lg0f{o ug{df ;xof]u ub{5 .
^= n]vfk/LIf0f ug{ ;xof]u k'¥ofpg] M n]vfk/LIf0f eGgfn] n]vfkfnn] /fv]sf cfly{s sf/f]af/x¿sf]
clen]v n]vfzf:qsf] lgodfg';f/ eP gePsf] k/LIf0f ug'{ xf] . o;/L n]vfk/LIfsn] n]vfk/LIf0f
ug{ x/]s cfly{s sf/f]af/sf] clen]v /flvPsf] x'g'kb{5 . n]vfljlwn] x/]s cfly{s sf/f]af/sf]
clen]v g/fVg] xf] eg] n]vfk/LIfsn] k/LIf0f ug]{ ljifoj:t' g} x'Fb}g . n]vfljlwn] cfly{s sf/f]af/
x¿sf] clen]v dfq} n]vfk/LIfsn] n]vfk/LIf0f ug{ ;Sg] ePsfn] n]vfljlwn] n]vfk/LIf0f ug{
;xof]u k'¥ofpF5 .
n]vf;Fu ;DalGwt zAbfjnLx¿ (Accounting Terminologies)
n]vfzf:qdf k|of]u ul/g] s]xL ljz]if zAbfjnLx¿ 5g\, h;nfO{ n]vf;Fu ;DalGwt zAbfjnLx¿ eGg]
ul/G5, h'g lgDgfg';f/ 5g\ .
-s_ ;DklQ (Assets)
;+:yfsf] :jfldTjdf /x]sf ;fdfgx¿nfO{ ;DklQ elgG5 . h'g ;fdfg ;+:yf;Fu 5, / ;f]sf] :jfldTj
klg ;+:yf;Fu /x]sf] 5 / h;nfO{ ;+:yfn] cfgf] cfjZostfcg';f/ k|of]u ug{ ;S5, To;nfO{ ;+:yfsf]
;DklQ elgG5 . ;DklQsf] k|of]u u/L ;+:yfn] cfgf] gfkmf sdfpg ;Sg] Ifdtf a9fpg ;S5 . ;DklQ
lgdf{0fsf nflu ;+:yfn] ljutdf vr{ u/]sf] x'G5 . o;nfO{ cfly{s nfe l;h{gf ug{sf nflu k|of]u ug]{
ul/G5 . ;DklQnfO{ b'O{ efudf af8\g ;lsG5 .
-c_ rfn' ;DklQ (Current Assets)
;+:yfdf /x]sf To:tf ;fdfgx¿ h;nfO{ Ps cfly{s jif{df gubdf kl/jt{g ug{ ;lsG5, To;nfO{
rfn' ;DklQ elgG5 . gub, a}ª\s df}Hbft, cf;fdL, ;fdfgsf] df}Hbft cflbnfO{ rfn' ;DklQ
elgG5 . oL ;DklQx¿sf] k|of]u ;+:yfsf] gfkmf sdfpg ;Sg] IfdtfnfO{ lg/Gt/tf lbgsf nflu
ul/G5 .
-cf_ l:y/ ;DklQ (Fixed Assets)
l:y/ ;DklQnfO{ :yfoL ;DklQ klg eGg] ul/G5 . o;cGtu{t To:tf ;fdfgx¿ kb{5g\, h;nfO{ Ps
cfly{s jif{df gubdf kl/jt{g ug{ ;lsFb}g . csf]{ zAbdf eGg'kbf{ rfn' cfly{s jif{df gubdf kl/jt{g
ug{ g;lsg] ;fdfgx¿nfO{ l:y/ ;DklQ elgG5 . 3/, hUuf, d]l;g, cf}hf/, kmlg{r/, df]6/ cflb l:y/
;DklQcGt{ut kb{5g\ . l:y/ ;DklQn] ;+:yfsf] gfkmf sdfpg ;Sg] IfdtfnfO{ j[l4 ug{df ;xof]u
ub{5 .
-v_ bfloTj (Liabilities)
;+:yfn] cGo s'g} JolSt jf kIfnfO{ lkmtf{ ug'{kg]{ ;fdfgx¿ jf ltg'{kg]{ /sdnfO{ g} bfloTj elgG5 .
eljiodf s;}nfO{ s]xL lbg'kg]{ 5 eg] ;f] g} bfloTj xf] . ;fx'nfO{ ltg'{kg]{ /sd, ltg{ afFsL vr{, C0f
/sd, ;fk6L cflb ;a} bfloTjx¿ x'g\ . o;nfO{ klg b'O{ efudf afF8\g ;lsG5 .
-c_ rfn' bfloTj (Current Liabilities)
rfn' cfly{s jif{leq e'StfgL ul/;Sg'kg]{ ;a} bfloTjx¿nfO{ rfn' bfloTj elgG5 . Ps cfly{s jif{leq
lt/L ;Sg'kg]{ 5 eGg] dfGotf ePsf ;a} bfloTjx¿nfO{ rfn' bfloTj elgG5 . ltg{ afFsL lan, a}ª\s
clwljsif{ cflb rfn' bfloTjx¿ x'g\ .
-cf_ bL3{sfnLg bfloTj (Longterm Liabilities)
To:tf bfloTj h;nfO{ o; cfly{s jif{df ltg'{ kb}{g, To;nfO{ bL3{sfnLg bfloTj elgG5 . Ps jif{leq
ltg'{ gkg]{ ;a} bfloTjx¿ bL3{sfnLg bfloTj x'g\ . % a;]{ a}ª\s C0f, @ jif{kl5 ltg'{kg]{ ;fx'x¿ cflb
bL3{sfnLg bfloTjleq kb{5g\ .
-u_ k'FhL (Capital)
k|To]s ;+:yf Jofkf/ ;~rfng ug{sf nflu /sd cfjZos kb{5, ;f] /sd Jofkf/Lx¿÷dflnsx¿n]
;+:yfdf nufgL ub{5g\ . ;+:yf ;~rfngfy{ o;sf dflnsx¿n] u/]sf] nufgLnfO{ g} kF'hL elgG5 . csf]{
zAbdf eGg'kbf{ Joj;fo ;~rfng ug]{ ;dodf o;sf ;~rfnsx¿n] ;+:yfdf s]xL g s]xL /sd jf
;fdfgsf] df}Hbft lbPsf x'G5g\ . To;nfO{ g} k'FhL elgG5 .
Joj;fo ;~rfngfy{ k]Daf eGg] dflnsn] gub ?= %,)),)))÷– / ?= !),)),)))÷– kg]{ hUuf
;+:yfdf nufgL u¥of] eg] ;+:yfsf] k'FhL ?= !%,)),)))÷– x'g hfG5 .
-3_ a}ª\s clwljsif{ -Bank Overdraft_
;fdfGotof a}ª\sdf u|fxsn] cfgf] vftfdf hDdf ul/Psf] /sd a/fa/ jf ;f]eGbf sd /sd lemSg
kfpF5 . t/ s'g} s'g} u|fxsnfO{ a}ª\sn] vftfdf ;l~rt /sdeGbf a9L klg lemSg kfpg] ;'ljwf lbPsf]
x'G5 . vftfdf hDdf /sdeGbf a9L /sd lemSg kfpg] ;'ljwf g} a}ª\s clwljsif{ xf] . of] ;'ljwf ;a}
u|fxsnfO{ eg] x'Fb}g . h:t}M nvg gfdsf] u|fxsn] g]kfn a}ª\s ln= df ?=!),)))÷– hDdf u/]sf] 5 /
p;n] a}ª\saf6 ?= %),)))÷– lemSof] eg] p;n] ;l~rt /sdeGbf a9L lems]sf] /sd ?=$),)))÷–
nfO{ a}ª\s clwljsif{ elgG5 .
-ª_ sf/f]af/ (Transaction)
k|To]s ;+:yfn] cfgf] p2]Zo k|flKtsf nflu b}lgs ¿kdf s]xL g s]xL cfly{s lj|mofsnfkx¿ ug]{ ub{5 .
o;/L b}lgs ¿kdf ul/g] cfly{s lj|mofsnfkx¿ h:t}M gub hDdf, ;jf/L vl/b, gub laj|mL, pwf/f]
vl/b jf laj|mL cflbnfO{ sf/f]af/ elgG5 .
-r_ vl/b (Purchases)
;+:yfnfO{ cfjZos lrhj:t'x¿nfO{ ;fx'af6 vl/b ug]{ / s]xL lglZrt /sd gfkmf /fvL a]Rg] ul/G5 .
o;/L k'gM laj|mL ug]{ p2]Zon] ;+:yfn] ;fx'af6 lsGg] sfdnfO{ vl/b elgG5 . csf]{ zAbdf laj|mL
ug]{ p2]Zon] dfn;fdfg lsGg] sfo{nfO{ vl/b elgG5 . dfn;fdfg lsGg] a]nfdf g} gub ltl/G5 eg]
To;nfO{ gub vl/b elgG5 . dfn;fdfg lsGg] a]nfdf gub glt/L kl5 ltg]{ u/L lslgof] eg] To;nfO{
pwf/f] vl/b elgG5 .
-5_ vl/b lkmtf{ (Purchases Return)
Jofkfl/s k|of]hgsf nflu pwf/f]df lslgPsf dfn;fdfgx¿ vl/b cfb]zadf]lhd gePsf] v08df
vl/bstf{n] To:tf dfn;fdfgx¿ laj|m]tfnfO{ g} lkmtf{ k7fpg'kg]{ x'G5, h;nfO{ vl/b lkmtf{ elgG5 .
laj|m]tfn] dfn;fdfg vl/bstf{nfO{ k7fpFbf vl/b cfb]zdf pNn]v ul/Psf j:t'sf] d"NoeGbf a9L d"No
/fvL k7fPdf, kl/df0f sd jf a9L k7fPdf, sd u'0f:t/sf] j:t' k7fPdf jf cGo sf/0fx¿n] ubf{
dfn;fdfg vl/bstf{n] lkmtf{ k7fpF5 . o;/L vl/b ul/Psf dfn;fdfgx¿ ljleGGf sf/0fx¿n] ub{f
vl/b stf{n] laj|m]tfnfO{ lkmtf{ k7fpg' g} vl/b lkmtf{ xf] . dfn;fdfgx¿ vl/b cfb]zcg';f/ gePdf
j|m]tfn] To;nfO{ lkmtf{ ug{ ;S5 . o;/L vl/b ul/Psf dfn;fdfg lkmtf{ ug'{nfO{ g} vl/b lkmtf{ elgG5 .
dfn;fdfgsf] d"No a9L x'g', dfn;fdfgsf] kl/df0f sd x'g', lau|]sf] jf s'lxPsf] ;fdfg x'g', sd;n
u'0f:t/sf] dfn;fdfg x'g', ;doeGbf kl5 dfn;fdfg cfOk'Ug' cflb sf/0fx¿n] j|m]tfn] lsg]sf
dfn;fdfgx¿ vl/b lkmtf{ ub{5 .
-h_ Jofkfl/s j:t' (Trading Goods)
;+:Yffn] dfn;fdfgx¿ k'gM laj|mL ug]{ p2]Zon] vl/b ub{5 eg] To;nfO{ Jofkfl/s j:t' elgG5 . ;+:yfn]
dfn;fdfg vl/b ub{5 t/ cfkmF} k|of]u ub{5 eg] To;nfO{ Jofkfl/s j:t' elgFb}g .
-em_ laj|mL (Sales)
vl/b ul/Psf Jofkfl/s j:t'x¿ u|fxsnfO{ a]Rg' g} laj|mL xf] . ;fdfGotof dfn;fdfgdf s]xL /sd
gfkmf /fvL a]Rg] p2]Zo Jofkfl/s ;+:yfsf] /xG5 . slxn]sfxLF dfq vl/b u/]sf] d"No a/fa/df jf
;f]eGbf klg sd d"Nodf dfn;fdfgx¿ a]Rg'kg]{ x'g ;S5 . vl/b ul/Psf dfn;fdfgx¿df u|fxsnfO{
a]Rg' g} laj|mL xf] . dfn;fdfg a]Rbf t'?Gt} gub k|flKt x'G5 eg] To;nfO{ gub laj|mL / gub kl5 kfpg]
u/L laj|mL ul/G5 eg] To;nfO{ pwf/f] laj|mL elgG5 .
-`_ laj|mL lkmtf{ (Sales Return)
;+:yfn] laj|mL u/]sf dfn;fdfgx¿ j|m]tfn] vl/b cfb]zadf]lhd gePdf lkmtf{ k7fpF5 . o;/L laj|mL
ul/Psf dfn;fdfgx¿ j|m]tfaf6 lkmtf{ kfpg'nfO{ g} laj|mL lkmtf{ elgG5 . laj|mL lkmtf{n] ubf{ cf;fdLaf6
kfpg'kg]{ /sd 36g hfG5 . ?= !)))÷– a/fa/sf] dfn;fdfg sd u'0f:t/sf] ePsfn] j|m]tfaf6 lkmtf{
kfOG5 eg] o;nfO{ laj|mL lkmtf{ elgG5 .
-6_ cf;fdL (Debtor)
;+:yfn] dfn;fdfgx¿ pwf/f]df laj|mL u/]sf] v08df cf;fdL l;h{gf x'G5 . h'g JolSt jf ;+:yfnfO{
pwf/f]df dfn;fdg laj|mL ul/G5, ;f]nfO{ cf;fdL÷C0fL elgG5 . dfn;fdfg laj|mL ug]{ ;+:yfsf nflu
cf;fdL ;DklQ xf] h;af6 eljiodf /sd kfpg afFsL /xG5 . cf;fdLnfO{ jf;nftdf ;DklQ
zLif{scGtu{t clen]v /flvG5g\ . ?= %,)))÷– sf] dfn;fdfg k]DafnfO{ pwf/f]df laj|mL u/]sf]
v08df d]DafnfO{ cf;fdL elgG5 .
-7_ ;fx' (Creditor)
;+:yfn] dfn;fdfgx¿ slxn]sfxLF pwf/f] klg vl/b ug'{kg]{ x'G5 . dfn;fdfgx¿ kl5 /sd ltg]{ u/L
h'g JolSt jf ;+:yfaf6 vl/b ul/G5, To;nfO{ ;fx' elgG5 . lglZrt ;dokZrft\ /sd ;fx'nfO{
ltg'{kg]{ x'G5 . ;fx'nfO{ /sd ltg'{kg]{ ePsfn] o;nfO{ jf;nftsf] bfloTj zLif{sdf clen]v /flvG5 .
of] pwf/f] vl/bsf] dfWodaf6 l;h{gf x'G5 . ?= @,)))÷– a/fa/sf] dfn;fdfg cfo{g k|f=ln= af6
pwf/f]df vl/b u/]df cfo{g k|f= ln=nfO{ ;fx' elgG5 .
-8_ Voflt (Goodwill)
k|To]s ;+:yfn] ug]{ lj|mofsnfkx¿sf af/]df u|fxs ju{ jf ;dfhdf Pp6f 5'66\ } 5fk k/]sf] x'G5 / u|fxsnfO{
k|bfg ul/Psf ;]jf tyf j:t'sf] u'0f:t/ /fd|f] ePdf ;f] ;+:yfsf] gfd ;dfhdf /fd|f] x'g hfG5, h;nfO{ Voflt
elgG5 . of] Pp6f cb[io ;DklQ xf] . Jofkfl/s ;+:yfsf] gfd u|fxs ju{df /fd|f] rNg uPdf To;sf] ;]jf
tyf dfn;fdfgsf] laj|mL a9\g] x'G5 . o;nfO{ jf;nftsf] ;DklQ zLif{scGtu{t b]vfOG5 .
-9_ Jofkfl/s lrx\g (Trade Mark)
;+:yfn] pTkfbg ug]{ j:t'x¿nfO{ 5'66\ } klxrfg lbg] p2]Zon] s'g} gfd jf lrx\gnfO{ Jofkfl/s lrx\g elgG5 .
o:tf] gfd jf lrx\g csf]{ ;+:yfn] k|of]u ug{ sfg'gL ¿kdf kfOb}g h'g ;+:yfsf] ;DklQ dflgG5 .
-0f_ gp7\g] C0f (Bad Debt)
;+:yfn] cfgf] dfn;fdfg jf ;]jf slxn]sfxLF pwf/f] klg a]Rg'kg]{ x'G5 . o;/L pwf/f]df a]Rbf
slxn]sfxL ;f] /sd gp7\g] x'g hfG5 . pwf/f] /sd ;ª\sng ug{ g;lsg] ePsf] v08df To;nfO{
gp7\g] C0f÷v/fa C0f elgG5 . of] ;+:yfsf nflu 3f6f xf] . To;y{ o;nfO{ gfkmf gf]S;fg vftf
tof/ kfbf{ vr{ jf 3f6fsf ¿kdf clen]v ul/G5 .
-t_ gub (Cash)
xfd|f] b]zsf] ;Gbe{df gub eGgfn] ?lkofF jf k};fnfO{ hgfpF5 . To:t} cGo b]zx¿sf] ;Gbe{df eGg]
xf] eg] 8n/, lbgf/ cflb ;a} gub xf] . s'g} klg j:t' tyf ;]jf laj|mL ubf{ kfpg] ?lkofF jf k};fnfO{
;+:yfn] Ps 7fpFdf ;'/lIft /fVb5 . o;/L ;+:yf;Fu ePsf] ?lkofF jf k};fsf] art /sd g} gub xf],
h'g jf;nftsf] ;DklQ zLif{scGtu{t b]vfOG5 .
-y_ a}ª\s df}Hbft (Bank Balance)
?lkofF, k};f, 8n/, lbgf/ h:tf gubsf ;fwgx¿nfO{ ;'/lIft /fVg] ;+:yf a}ª\s xf] . a}ª\s gub
sf/f]af/sf nflu sfg'gL ¿kdf dfGotf k|fKt ;+:yf xf] . o;n] ljleGg JolSt tyf ;+:yfaf6 gub
lgIf]ksf ¿kdf :jLsf/ ub{5 / ToxL gub cGo JolSt jf ;+:yfnfO{ ;fk6L jf C0f lbg] ub{5 . o;/L
lgIf]kstf{n] cfkm";Fu a9L ePsf] gub /sd a}ª\sdf hDdf ub{5 eg] o;/L a}ª\sdf hDdf ePsf] /sd
g} a}ª\s df}Hbft xf] . a}ª\s df}Hbft ;DklQ ePsfn] jf;nftsf] ;DklQ zLif{sdf r9fOG5 .
-b_ Aofh (Interest)
;+:yfn] gub cefj ePsf a]nf cGo JolSt jf a}ª\saf6 C0f ;fk6L lng] ub{5 . o;/L C0f lnFbf
C0f lnPafkt ltl/g] jf ltg'{kg]{ /sdnfO{ g} Aofh elgG5 . Aofhsf] /sd k|To]s jif{ ltg'{kg]{ ePsfn]
of] vr{ x'G5 h'g gfkmf gf]S;fg vftfsf] 8]la6tkm{ r9fOG5 . C0f lnFbf Aofh ltg'{kg]{ x'G5, eg] C0f
lbFbf Aofh kfpg' kg]{ x'G5 . C0f k|jfx ug]{ JolSt jf kIfsf nflu eg] Aofh /sd cfDbfgL x'G5 .
-w_ df}Hbft (Stock)
laj|mLkZrft\ ;+:yfsf] uf]bfddf afFsL /xg uPsf Jofkfl/s j:t'x¿nfO{ df}Hbft elgG5 . csf]{ zAbdf
eGg] xf] eg] laj|mL x'g afFsL dfn;fdfgx¿nfO{ df}Hbft elgG5 . oL dfn;fdfgx¿ kl5 laj|mL eO{
gubdf kl/0ft x'g] ePsfn] of] ;+:Yffsf] ;DklQ xf] . o:tf] df}Hbftsf] u0fgf k|To]s cfly{s jif{sf]
cGtdf ug]{ ul/G5 . o;/L jif{sf] cGtdf b]vfOg] df}HbftnfO{ clGtd df}Hbft elgG5 / o;} clGtd
df}HbftnfO{ csf]{ jif{sf] ;'?df ;fl/G5, h;nfO{ ;'?sf] df}Hbft elgG5 .
-g_ k'FhL lkmtf{ (Drawing)
;+:yfsf] dflnsn] cfjZostfg';f/ slxn]sfFxL ;+:yfsf] a}ª\s df}Hbft jf gub df}Hbftaf6 /sd lemsL
JolStut k|of]hgsf nflu vr{ u/]df To;nfO{ k'FhL lkmtf{cGtu{t clen]v /flvG5 . To:t} ;+:yfsf]
dflnsn] dfn;fdfgsf] df}Hbftaf6 dfn;fdfg lemsL cfgf] 3/fo;L k|of]hgdf vr{ u/]df ;f] klg k'FhL
lkmtf{cGtu{t kb{5 . o;/L gub jf j:t' ;+:yfaf6 3/fo;L k|of]usf nflu vr{ ug'{ g} k'FhL lkmtf{ xf] .
-k_ C0f (Loan)
;+:yf jf JolStnfO{ gubsf] cefj ePsf] v08df s'g} cGo JolSt jf a}ª\saf6 gub ;fk6L lnOG5 .
Pp6f lglZrt k|ltztsf b/n] Aofh ltg]{ u/L s'g} JolSt jf ;+:yfaf6 lnOg] gub ;fk6L /sd g}
C0f xf] . o;/L ;fk6L lnFbf ;fjf /sd slxn] lkmtf{ ug]{ / slt Aofh ltg'{kg]{ xf] ;f]sf] olsg u/L
lnOG5 . o;/L lnPsf] C0f /sd ;do d} lkmtf{ ug'{kg]{ C0f lkmtf{ ug'{kg]{ ePsfn] of] jf;nftdf
bfloTj zLif{scGtu{t b]vfOG5 .
cEof;
!= tnsf k|Zgsf] clt 5f]6f] pQ/ lbg'xf];\ M
-s_ n]vfzf:q eGgfn] s] a'lemG5 <
-v_ n]vfzf:qsf] s'g} Ps kl/efiff lbg'xf];\ .
-u_ df}lb|s dfkg cjwf/0ff eg]sf] s] xf] <
-3_ n]vfk/LIf0f eGgfn] s] a'lemG5 <
-ª_ n]vfljlwsf s'g} tLgcf]6f p2]Zox¿ ;"rLs[t ug'{xf];\ .
@= tnsf k|Zgsf] 5f]6f] pQ/ lbg'xf];\ M
-s_ n]vfljlw eGgfn] s] a'lemG5 < pNn]v ug'{xf];\ .
-v_ n]vfljlwsf p2]Zox¿ s] s] x'g\ <
-u_ cfDbfgL vr{ ldnfgsf] cjwf/0ffnfO{ :ki6 x'g] u/L JofVof ug'{xf];\ .
-3_ Jofj;flos cl:tTjsf] cjwf/0ff / df}lb|s d"Nofª\sg cjwf/0ff eGgfn] s] a'lemG5 <
pNn]v ug'{xf];\ .
-ª_ ;+:yf lg/Gt/tfsf] cjwf/0ff / nfut cjwf/0ffnfO{ cfg} efiffdf JofVof ug'{xf];\ .
-r_ k|rlnt n]vfljlwsf cjwf/0ff eGgfn] s] a'lemG5 < s'g} rf/cf]6f k|rlnt n]vfljlwsf
cjwf/0ffx¿ pNn]v ug'{xf];\ .
-5_ n]vfzf:q eg]sf] s] xf] < o;sf p2]Zox¿ tyf dxŒjx¿nfO{ pNn]v ug'{xf];\ .
-h_ n]vf;Fu ;DalGwt zAbfjnLx¿ eGgfn] s] a'lemG5 < s'g} 5cf]6f zAbfjnLx¿ pNn]v
ug'{xf];\ .
#= kl/of]hgf sfo{
!= tkfO{F+sf] 5/l5d]sdf /x]sf] s'g} ls/fgf k;ndf uO{ Ps lbgel/sf] cfly{s sf/f]af/x¿sf]
clen]v n]vfljlwsf cjwf/0ffcg';f/ /fv] g/fv]sf] cjnf]sg u/L sIffdf ;fyLx¿lar
5nkmn ug'{xf];\ .
kf7 n]vf k|0ffnL / n]vf ;dLs/0f
@ (Accounting and Accounting Equation)
cfly{s sf/f]af/x¿sf] j}1flgs tyf j|mda4 ¿kdf clen]v /fVg' g} n]vfljlw xf] . o;/L /flvg]
n]vfljlwx¿ leGg leGg tl/sf jf k|0ffnLn] /flvg] ul/G5, h;nfO{ n]vf k|0ffnL elgG5 . n]vf /fVg]
sfo{ ;'? u/]b]lv xfn;Dd ljleGg n]vf k|0ffnL k|of]udf cfPsf] kfOG5 . ;do ;dodf n]vf k|0ffnLdf
b]lvPsf cJofjxfl/s kIfsf] ;'wf/ ub}{ xfnsf] j}1flgs tyf Jofjxfl/s k|0ffnLsf] ljsf; x'g uPsf]
xf] . n]vf k|0ffnLnfO{ lgDgfg';f/ b'O{ efudf afF8\g ;lsG5 .
-s_ Psf]xf]/f] n]vf k|0ffnL (Single Entry System)
sf/f]af/x¿sf] n]vf /fVbf Ps kIfLo c;/nfO{ Wofgdf /fvL clen]v /fVg] k|0ffnLnfO{ Psf]xf]/f] n]vf
k|0ffnL elgG5 . o; k|0ffnLcGtu{t n]vf /fVbf sf/f]af/sf] gub jf JolStut s'g vftfnfO{ c;/
kf/]sf] 5, ;f]sf] dfq} clen]v /fVg] ul/G5 . o; k|0ffnLcGtu{t clen]v /fVbf s]jn cf;fdL, ;fx'
/ gub vftfx¿sf] dfq} clen]v /flvG5 . vl/b vftf, laj|mL vftf, tna vftf, Hofnf vftf cflb
vftfx¿sf] o;df clen]v /flv+Fb}g . ;Dk"0f{ vftfx¿sf] clen]v g/flvg] x'Fbf o;nfO{ ck"0f{ n]vf
k|0ffnL klg elgG5 . of] n]vf k|0ffnL cw'/f], cj}1flgs tyf cJojxfl/s n]vf k|0ffnL xf] . o;cGtu{t
clen]v /fVgsf nflu s'g} klg lglZrt lgodsf] cfjZostf x'Fb}g . o;cGtu{t clen]v /fVbf lglZrt
lgodsf] kfngf ug'{ gkg]{ ePsfn] Pp6f n]vfkfnn] /fv]sf] clen]v csf]{ n]vfkfnn] ga'‰g] x'g hfG5 . To;y{
of] n]vf k|0ffnL ck"0f{ / cj}1flgs ePsfn] o;nfO{ ;/sf/ jf ;/sf/L lgsfon] dfGotf lb+bF g} . csf]{ zAbdf
eGg'kbf{ of] n]vf k|0ffnL jf:tjdf n]vf k|0ffnL g} xf]Og eGg ;lsG5 .
o; n]vf k|0ffnLdf bf]xf]/f] n]vf k|0ffnLdf h:tf] ;a} cfly{s lj|mofksnfkx¿sf] clen]v /flvFb}g .
To;y{ of] k|0ffnL ck"0f{ / cj}1flgs n]vf k|0ffnL xf] .
Psf]xf]/f] n]vf k|0ffnLsf ljz]iftfx¿ (Features of Single Entry System)
-c_ PskIfLo c;/ (Single Effect)

Psf]xf]/f] n]vf k|0ffnLn] gub jf JolStut s'g vftfnfO{ sf/f]af/n] c;/ u/]sf] x'G5, ;f]sf] dfq}
clen]v /fVb5 . of] k|0ffnLn]] bf]xf]/f] n]vf k|0ffnLsf] cjwf/0ffnfO{ ckgfpFb}g . sf/f]af/n] ubf{
;+:yfsf] gub cfPsf] / uPsf] jf s;n] kfPsf] / s;n] lbPsf] eGg] dfq o;df clen]v /flvG5 .
-cf_ ck"0f{ clen]v (Uncompleted Record)
Psf]xf]/f] n]vf k|0ffnLcGtu{t sf/f]af/x¿sf] clen]v /fVbf ;a} vftfx¿sf] clen]v /flvb}g . o;n]
gub / JolStut vftfx¿sf] dfq clen]v /fVb5 . gfddfqsf] vftf / gub afx]ssf] cGo jf:tljs
vftfx¿;Fu ;DalGwt sf/f]af/x¿sf] o;df clen]v g/flvg] ePsfn] of] ck"0f{ clen]v xf] .
-O_ clen]vdf cg]stf (No Uniformity in Record)
o; n]vf k|0ffnLcg';f/ s'g} klg sf/f]af/sf] clen]v /fVbf s'g} lglZrt lgod gePsfn] Pp6f
n]vfkfnn] /fv]sf] clen]v csf]{ n]vfkfnn] /fv]sf] clen]v;Fu d]n vfFb}g . lglZrt lgod
cefjsf] sf/0f o;cGtu{t /flvg] sf/f]af/x¿sf] clen]vx¿df cg]stf x'G5 .
-O{_ ;fgf] ;+:yfsf nflu pkof]uL (useful for small organization)
Psf]xf]/f] n]vf k|0ffnLcGtu{t clen]v /fVg w]/} n]vf;DaGwL 1fg cfjZos gx'g] xF'bf ;fwf/0f
dfgjLo ;|f]tn] klg clen]v /fVg ;S5 . ;fwf/0f 1fg x'g] dfgjLo ;|f]tnfO{ w]/} tna lbg' gkg]{
ePsfn] of] n]vf k|0ffnL ldtJooL n]vf k|0ffnL xf] . of] n]vf k|0ffnLcGtu{t clen]v /fVg w]/}
/sd vr{ ug'{ gkg]{ ePsfn] of] ;fgf] ;+:yfx¿sf nflu a9L pkof]uL x'G5 .
-p_ ;/sf/ tyf ;/sf/L lgsfoåf/f c:jLsfo{ (Non-accepted by the governmentand
government agencies)
Psf]xf]/f] n]vf k|0ffnLcGtu{t /flvPsf clen]vx¿ ck"0f{ / cj}1flgs x'g] ePsfn] of] ;/sf/
tyf ;/sf/L lgsfoåf/f o;nfO{ :jLsf/ ul/Fb}g . o;cGtu{t /flvPsf clen]vx¿n] ;+:yfsf]
jf:tljs gfkmf gf]S;fg / cfly{s cj:yf b]vfpg g;Sg] ePsfn] o; k|0ffnLnfO{ s'g} klg ;/sf/L
lgsfox¿åf/f :jLsf/ ul/Fb}g .
-v_ bf]xf]/f] n]vf k|0ffnL (Double Entry System)
k|To]s cfly{s sf/f]af/sf b'O{cf]6f kIfx¿ x'G5g\ . bf]xf]/f] n]vf k|0ffnL To:t} n]vf k|0ffnL xf] h;df
k|To]s sf/f]af/sf] clen]v /fVbf clgjfo{ ¿kdf b'j} kIfsf] clen]v /fVg] ul/G5 . csf]{ zAbdf
eGg'kbf{ s'g} klg cfly{s sf/f]af/sf] b'O{ kIfLo c;/ kg]{ u/L /flvg] n]vfljlw g} bf]xf]/f] n]vf k|0ffnL
xf] . k|To]s cfly{s sf/f]af/df PskIfn] kfpF5 eg] csf]{ kIfn] lbg] ub{5 . To:t} s]xL cfpF5, s]xL
vr{ x'G5 eg] s]xL hfG5, s]xL cfDbfgL x'G5 . o; k|0ffnLcGtu{t clen]v /fVbf hlt /sdn] 8]la6df
clen]v /flvG5, Tolt g} /sd a/fa/sf] j|m]l86df klg clen]v /flvG5 . k|To]s sf/f]af/sf] clen]v
/fVbf lglZrt lgoddf /xL clen]v /fVg'kg]{ ePsfn] Pp6f n]vfkfnn] /fv]sf] clen]v csf]{ n]vfkfnn]
;lhn} a'‰g] ub{5 . To;y{ o; n]vf k|0ffnLcGtu{t /flvPsf] clen]vdf Ps¿ktf / j}1flgstfsf
u'0fx¿ /x]sf x'G5g\ .
bf]xf]/f] n]vf k|0ffnLcGtu{t /flvPsf clen]vnfO{ dfq} ;/sf/L lgsfon] :jLsf/ ub{5 . To;y{ k|To]s
;+:yffn] cfgf] n]vf clen]v oxL bf]xf]/f] n]vf k|0ffnLcGtu{t /fVg'kb{5 . of] n]vf k|0ffnL ;fgf], demf}nf
tyf 7'nf ;a} lsl;dsf ;+:yfx¿sf nflu pkof]uL x'G5 . o; n]vf k|0ffnLdf k"0f{tf, j}1flgstf tyf
Ps¿ktf x'g] ub{5 .
bf]xf]/f] n]vf k|0ffnLsf ljz]iftf (Features of Double Entry System)
bf]xf]/f] n]vf k|0ffnLsf s]xL ljz]if u'0fx¿ 5g\, h;nfO{ o; k|0ffnLsf ljz]iftf eGg] ul/G5 h'g
lgDgfg';f/ 5g\ .
-c_ lglZrt lgod (Specific rule)
bf]xf]/f] n]vf k|0ffnLcGtu{t n]vf clen]v /fVbf Pp6f lglZrt lgod x'G5 . 8]la6 kfpg] kIf÷h]
cfpF5÷vr{ tyf gf]S;fg / j|m]l86 lbg] kIf÷h] hfG5÷cfDbfgL tyf gfkmf xf] .
k|To]s cfly{s sf/f]af/sf] clen]v oxL lgoddf /xL 8]la6 / j|m]l86df clen]v /flvG5 . To;y{
o; n]vf k|0ffnLsf] Pp6f ljz]iftf eg]sf] lglZrt lgod x'g' xf] .
-cf_ b'O{kIfLo c;/ (Two fold effect)
k|To]s sf/f]af/n] s'g} b'O{ jf b'O{eGbf a9L vftfx¿df c;/ kf/]sf] x'G5 . o;/L sf/f]af/sf]
clen]v /fVbf c;/ ul/g] vftfx¿ s]xL 8]la6 kIfdf x'G5g\ eg] csf]{lt/ s]xL vftf j|m]l86
kIfdf klg x'G5g\ . ;+:yfn] ug]{ x/]s cfly{s sf/f]af/sf] c;/ s'g} Ps kIfdf dfq kb}{g . o;n]
sd;]sd klg s'g} b'O{ kIf jf vftfx¿nfO{ c;/ u/]sf] x'G5 .
-O_ a/fa/ c;/ (Equal Effect)
bf]xf]/f] n]vf k|0ffnLcGtu{t clen]v /fVbf hlt /sd a/fa/sf] c;/ 8]la6 kIfdf k/]sf] x'G5, Tolt
g} /sd a/fa/sf] j|m]l86 kIfdf klg c;/ k/]sf] x'g} kb{5 . ;dfg /sdn] 8]la6 / j|m]l86lt/
clen]v /fVg' g} a/fa/ c;/ x'g' xf] . hlt /sd cfpF5 Tolt g} /sd a/fa/ uPsf] x'g'kb{5
jf h] cfpF5 Tolt g} /sd a/fa/sf] uPsf] x'g'kb{5 jf hlt /sd a/fa/sf] vr{÷gf]S;fg x'G5
Tolt g} /sd a/f/af/sf] cfDbfgL÷gfkmf ePsf] x'g'kb{5 .
-O{_ k"0f{ clen]v (Complete Record)
bf]xf]/f] n]vf k|0ffnLn] cfly{s sf/f]af/sf] k"0f{ clen]v /fVb5 . Psf]xf]/f n]vf k|0ffnLdf h:tf]
gub, cf;fdL tyf ;fx';uF ;DalGwt kIfsf] dfq} clen]v o;df /flvFbg} . o;n] JolStut vftf,
jf:tljs vftf tyf cjf:tljs vftf ;a} vftfx¿sf] clen]v /fVg] ePsfn] of] Ps k"0f{ clen]v xf] .
-p_ ;/sf/ tyf ;/sf/L lgsfoåf/f :jLsf/ (Accepted by the government and
Government offices):
k|To]s ;+:yfsf] n]vf clen]v /fv]sf] ;DalGwt ;/sf/ tyf ;/sf/L lgsfoåf/f :jLsfo{ x'g'kb{5 .
bf]xf]/f] n]vf k|0ffnL k"0f{ clen]v, b'O{ kIfLo c;/, a/fa/ c;/, lglZrt lgod h:tf ljz]iftf
ePsfn] ;a} ;/sf/ tyf ;/sf/L lgsfox¿nfO{ :jLsfo{ x'G5 . bf]xf]/f] n]vf k|0ffnLcGtu{t
/flvPsf clen]våf/f dfq ;+:yfsf] jf:tljs gfkmf gf]S;fg / cfly{s cj:yf b]vfpg ;lsG5 .
To;y{ of] n]vf k|0ffnL ;/sf/ tyf ;/sf/L lgsfoåf/f :jLsfo{ x'G5 .
Psf]xf]/f] tyf bf]xf]/f] n]vflar leGgtf
leGgtfsf] cfwf/ Psf]xf]/f] n]vf k|0ffnL bf]xf]/f] n]vf k|0ffnL
-c_ lgod sf/f]af/sf] clen]v /fVg s'g} sf/f]af/x¿sf] clen]v lglZrt
lglZrt lgod x'Fb}g . lgodcGtu{t /xL /fVg] ul/G5 .
-cf_ ldtJolotf o;cGtu{t clen]v /fVg w]/} o;cGtu{t clen]v /fVg ljz]if
n]vf clen]vsf] 1fg cfjZos n]vf clen]vsf] 1fg cfjZos
gx'g] xF'bf ;fwf/0f n]vfkfnn] klg kg]{ ePsfn] ljz]if lsl;dsf]
clen]v /fVg ;S5 . ;fwf/0f n]vfkfnnfO{ lgo'St ug'{kg]{
n]vfkfnnfO{ t'ngfTds ¿kdf x'G5 . ;f]sf nflu t'ngfTds
sd kfl/>lds lbO{ clen]v /fVg ¿kdf a9L kfl/>lds k|bfg
;lsg] ePsfn] of] ldtJooL n]vf ug'{kg]{ ePsfn] of] n]vf k|0ffnL
k|0ffnL xf] . a9L vlr{nf] n]vf k|0ffnL xf] .
-O_ ;/ntf o; n]vf k|0ffnLcGtu{t clen]v o; n]vf k|0ffnLcGtu{t clen]v
/fVbf s'g} 1fgsf] cfjZostf /fVg ljz]if 1fgsf] cfjZostf
gx'g] ePsfn] of] Pp6f ;/n n]vf x'g] ePsfn] of] n]vf k|0ffnL
k|0ffnL xf] . Psf]xf]/f] n]vf k|0ffnLeGbf a9L
hl6n n]vf k|0ffnL xf] .
-O{_ k"0f{tf o; n]vf k|0ffnLcGtu{t ;a} o; n]vf k|0ffnLcGtu{t ;a}
vftfx¿sf] clen]v g/flvg] vftfx¿sf] clen]v /flvg]
ePsfn] of] n]vf k|0ffnL Pp6f ePsfn] of] n]vf k|0ffnL Pp6f
ck"0f{ n]vf k|0ffnL xf] . k"0f{ n]vf k|0ffnL xf] .
-p_ Ps¿ktf sf/f]af/x¿sf] clen]v /fVg sf/f]af/x¿sf] clen]v /fVg
lglZrt lgod gx'g] ePsfn] lglZrt lgod x'g] ePsfn]
clen]vx¿df Ps¿ktf x'Fb}g . o; k|0ffnLcGtu{t /flvPsf
clen]vx¿df Ps¿ktf x'G5 .
-pm_ sf/f]af/sf] c;/ o; k|0ffnLcGtu{t sf/f]af/x¿sf] o; k|0ffnLcGtu{t sf/f]af/x¿sf]
clen]v /fVbf PskIfLo c;/ clen]v /fVbf b'O{kIfLo c;/
x'G5 . x'G5 .
-C_ ;xL gfkmf gf]S;fg / ;a} vftfx¿sf] clen]v g/flvg] ;a} vftfx¿sf] clen]v /flvg]
jf:tljs cfly{s cj:yf ePsfn] o; k|0ffnLcGtu{t /flvg] ePsfn] o; k|0ffnLcGtu{t
clen]vn] ;+:yfsf] ;xL gfkmf /flvg] clen]vn] ;+:yfsf] ;xL
gf]S;fg tyf jf:tljs cfly{s gfkmf gf]S;fg tyf jf:tljs
cj:yf b]vfpFb}g . cfly{s cj:yf b]vfpF5 .
n]vf ;dLs/0f (Accounting Equation)
n]vfsf] bf]xf]/f] n]vfljlwdf cfwfl/t /xL k|To]s sf/f]af/sf] c;/nfO{ ul0ftLo dfWodaf6 b]vfpg]
cleJolSt g} n]vf ;dLs/0f xf] . k|To]s cfly{s sf/f]af/n] ;DklQ, bfloTj / k'FhLnfO{ c;/ kf/]sf] x'G5 .
;+:yfdf ul/g] cfly{s sf/f]af/n] o;sf] ;DklQ, bfloTj / k'FhLdf s] s:tf] c;/ kg{ uof] ;f]sf] ul0ftLo
cleJolStnfO{ n]vf ;dLs/0fn] b]vfpF5 . ;+:yfsf] ;DklQ, bfloTj / k'FhL Ps cfk;df cGt/;DalGwt
tŒjx¿ x'g\ .
n]vf ;dLs/0fcg';f/ k|To]s sf/f]af/sf] c;/ pSt ;+:yfsf] ;DklQdf hlt kb{5, Tolt g} a/fa/sf]
c;/ bfloTj / k'FhLdf klg kb{5 .
n]vf ;dLs/0fnfO{ lgDgfg';f/sf] ul0ftLo dfWodaf6 b]vfOG5 .
;DklQ = bfloTj ± k'FhL
Assests = Liabilities + Capital
n]vf ;dLs/0fdf k|To]s sf/f]af/sf] c;/ ;DklQ a/fa/ bfloTj / k'FhLdf kg{ uPsf] b]vfOG5 .
;+:yfsf] ;DklQdf o;sf dflns / ;fx'x¿sf] bfaL /xG5 . ;+:yfsf dflnsn] cfgf] nufgLdf
;+:yfsf nflu ;DklQ vl/b u/]sf] v08df Psflt/ ;+:yfsf] ;DklQ a9\g hfG5 eg] csf]{lt/ k'FhL a9\g
hfG5 . To:t} olb ;+:yfsf] ;DklQ vl/bdf ;fx'x¿sf] C0f nufgL /x]sf] v08df Psflt/ ;DklQ a9\5
eg] csf]{lt/ ltg'{kg]{ bfloTj a9\g hfG5 .
vr{ tyf gf]S;fgn] Psflt/ k'FhL 36fpF5 eg] csf]{lt/ gub jf ;DklQ 36\g hfG5 . To:t} cfDbfgL
tyf gfkmfn] ;+:yfsf] k'FhL a9\5 eg] csf]{lt/ ;DklQ klg a9\g hfG5 . oxL ;DklQ, bfloTj / k'FhLsf]
cGt/;DaGwnfO{ ul0ftLo dfWodaf6 n]vf ;dLs/0fn] cleJoSt ub{5 .
s]xL dxŒjk"0f{ sf]/f]af/x¿ tyf ltgLx¿sf] ;DklQ, bfloTj / k'FhLdf kg{ hfg] c;/
j|m=;= ljj/0f ;DklQ = bfloTj + k'FhL
gubdf dfn;fdfg jf ;DklQ vl/b +
!= 0 0
u/]df -
pwf/f]df dfn;fdfg jf ;DklQ
@= + + 0
vl/b u/]df
gubdf dfn;fdfg jf ;DklQ laj|mL +
#= 0 0
u/]df -
pwf/f]df dfn;fdfg jf ;DklQ +
$= 0 0
laj|mL u/]df -
%= vr{sf] e'StfgL u/]df - 0 -
^= vr{sf] e'StfgL ug{ afFsL ePdf 0 + -
&= cfDbfgL k|fKt + 0 +
*= cfDbfgL k|fKt x'g afFsL + 0 +
(= kmlg{r/df x|f; s6\6L u/]df - 0 -
!)= hUufsf] d"No a9]df + 0 +
!!= ;fx'nfO{ gub e'StfgL u/]df - - 0
+
!@= cf;fdLaf6 gub k|fKt ePdf 0 0
-
gub jf dfn;fdfg
!#= 3/fo;L k|of]usf nflu Joj;foaf6 - 0 -
lemlsPdf
+
!$= a}ª\sdf gub hDdf u/]df 0 0
-
s]xL dxŒjk"0f{ sf/f]af/x¿ tyf ltgLx¿sf] ;DklQ, bfloTj / k'FhLdf kg{ hfg] c;/
!= Joj;fo ;'? ubf{sf] ;dodf
Joj;fosf dflns >L df]xgn] ?= !,)),))) gubaf6 Joj;fo ;'? u/] .
n]vf ;dLs/0f
gubaf6 Joj;fo ;'?
!= gub !,)),))) = 0 + !,)),)))
ul/of] .
dflysf] sf/f]af/df Joj;fosf dflns df]xg x'g\ . pgn] cfkm\g} nufgLdf Joj;fo ;'? u/]sf 5g\ .
df]xgn] Joj;fodf ?= !,)),))) NofPsfn] Psflt/ Joj;fodf ?= !,)),))) gub ;DklQ a9\g
uof] eg] csf]{lt/ ?= !,)),))) n] k'FhL klg a9\g uof] . o;n] ;+:yfsf] bfloTjdf s'g} c;/ kfb}{g .
of] sf/f]af/n] ;+:yfsf] s'n ;DklQdf ?= !,)),))) yk x'g uof] . ;f]xL /sd a/fa/s} c;/ k'FhL
zLif{sdf klg kg{ uPsf] 5 .
@= ;fdfg gubdf vl/b ubf{
sfof{no k|of]hgsf nflu ?= %),))) sf] ;fdfg gubdf vl/b ul/of] .
n]vf ;dLs/0f
;fdfg %),))) = 0 +
@= ;fdfg gubdf vl/b ul/of] )
gub -%),)))_
gubdf ;fdfg vl/b ubf{ Joj;fodf ;dfgsf] df}Hbft a9\g hfg] / gub 36\g] ePsfn] o;sf] c;/
;DklQdf dfq kb{5 . ‘;fdfg’ klg ;DklQ xf] / ‘gub’ klg ;DklQ xf] . pSt sf/f]af/n] ;DklQ a9\g]
/ 36\g] x'g hfG5 . ;f]sf] bfloTj / k'FhLdf s'g} c;/ x'Fb}g .
#= pwf/f]df ;fdfg vl/b ubf{
dfgf}F s'g} ?= $),))) sf] ;fdfg pwf/f]df vl/b ul/of] .
n]vf ;dLs/0f
;fdfg pwf/f]df vl/b ;fdfg $),))) = +
#= ;fx' $),))) )
ul/of] .
of] sf/f]af/df pwf/f]df ;fdfg vl/b ul/Psfn] gubdf s'g} c;/ kb}{g . pwf/f]df ;fdfg vl/b
ul/Psfn] ;dfgsf] df}Hbft Joj;fodf ylkof], h;n] ubf{ ;+:yfsf] ;DklQ a9\g uof] eg] csf]l{ t/
;fx'nfO{ ltg'{kg]{ bfloTj a9\g uof] . o;n] k'FhLdf s'g} c;/ ub}{g .
$= ;fdfg gubdf laj|mL ubf{
dfgf}F ?= !),))) sf] ;fdfg gubdf laj|mL ul/of] .
n]vf ;dLs/0f
gub !),)))
;fdfg gubdf laj|mL
$= ;fdfg -!),)))_ = ) + )
ul/of] .
of] sf/f]af/df ;fdfg gubdf laj|mL ul/Psfn] gub a9\g hfG5 . gub df}Hbft Joj;fodf ylkof],
h;n] ubf{ ;+:yfsf] ;DklQ a9\g uof] eg] csf]{lt/ dfn;fdfgsf] df}Hbft 36\g] ePsfn] ;+:yfsf] ;DklQ
klg 36\g uPsf] 5 . o; sf/f]af/sf] c;/ ;DklQ zLif{sdf dfq g} ePsfn] ;DklQ a9\g] / 36\g] x'g
uPsf] 5 . pSt sf/f]af/sf] bfloTj / k'FhL zLif{sdf s'g} c;/ kb}{g .
%= ;fdfg pwf/f]df laj|mL ubf{
pwf/f]df ?= %))) sf] ;fdfg laj|mL ul/of].
n]vf ;dLs/0f
;fdfg -%,)))_
;fdfg pwf/f]df laj|mL = +
%= cf;fdL %,))) ) )
ul/of] .
of] sf/f]af/df ;fdfg pwf/f]df laj|mL ul/Psfn] gubdf s'g} c;/ kb}{g . laj|mL ubf{ ;fdfgsf] df}Hbft
36\g] ePsfn] ;DklQ Psflt/ 36\g hfG5 eg] csf]{lt/ cf;fdL÷C0fLaf6 /sd kfpg afFsL a9\g]
ePsfn] ;DklQ a9\g hfG5 . of] sf/f]af/n] Joj;fosf] bfloTj tyf kF'hLdf s'g} c;/ ub}{g .
^= gfkmfdf ;fdfg laj|mL ubf{
nfut d"To ?= $))) sf] ;fdfgnfO{ ?= $@)) gubdf laj|mL ul/of] .
n]vf ;dLs/0f
gub $,@))
;fdfg gfkmfdf laj|mL
^= ;fdfg -$,)))_ = ) + @)) gfkmf
ul/of] .
of] sf/f]af/df ;fdfg laj|mL ubf{ ?= @)) gfkmf ePsf] 5 . gubdf laj|mL ul/Psfn] Joj;fosf]
gub a9\g uPsf] 5, h;n] ubf{ Joj;fosf] ;DklQ a9\of] . csf]{lt/ ;fdfg laj|mL ubf{ o;sf] k/n
d"No÷nfut d"No ?= $))) ePsfn] Tolt g} a/fa/sf] ;fdfgsf] df}Hbft 36\g uof] . ?=@)) gfkmf
ePsfn] ;f]sf] c;/ k'FhLdf kb{5 . gfkmfn] ubf{ k'FhL a9]sf] 5 .
&= 3f6fdf kmlg{r/ laj|mL ubf{
nfut d"No ?= !),))) sf] kmlg{r/nfO{ ?= !))) 3f6f kg]{ u/L laj|mL ul/of] .
n]vf ;dLs/0f
gub (,)))
kmlg{r/ 3f6fdf laj|mL = +
&= ) -!)))_
ul/of] kmlg{r/ -!),)))_
of] sf/f]af/df kmlg{r/ laj|mL ubf{ ?= !))) 3f6f ePsf] 5. gubdf laj|mL ul/Psfn] Joj;fosf]
gub a9\g uPsf] 5, h;n] ubf{ Joj;fosf] ;DklQ a9\of] . csf]{lt/ kmlg{r/ laj|mL ubf{ o;sf] k/n
d"No÷nfut d"No ?= !),))) ePsfn] Tolt g} a/fa/sf] kmlg{r/sf] df}Hbft 36\g uof] . ?= !)))
3f6f ePsfn] ;f]sf] c;/ k'FhLdf kb{5 . 3f6fn] ubf{ k'FhL 36]sf] 5 .
*= d]l;g/Ldf x|f; s6\6L ubf{
dfgf}F ?= %,))) sf] d]l;g/Ldf x|f; s6\6L ul/of] .
n]vf ;dLs/0f
d]l;g/L]df x|f; s6\6L = +
*= d]l;g/L -%,)))_ ) -%)))_
ul/of] .
dflysf]] sf/f]af/df d]l;g/Ldf x|f; s6\6L ul/Psfn] o;nfO{ 3f6fsf] ¿kdf clen]v ul/G5 . csf]{lt/
d]l;g/Lsf] d"No x|f; s6\6Ln] ubf{ 36\g] ePsfn] Tolt g} a/fa/sf] d]]l;g/Lsf] df}Hbft 36\g uof] . x|f;
s6\6L ?= %))) 3f6f ePsfn] ;f]sf] c;/ k'FhLdf kb{5 . 3f6fn] ubf{ k'FhL 36]sf] 5 .
(= vr{sf] e'StfgL ubf{
3/ ef8fafkt ?= #,))) gub ltl/of] .
n]vf ;dLs/0f
3/ef8fafkt gub e'StfgL = +
(= gub -#,)))_ ) -#)))_
ul/of] .
dflysf]] sf/f]af/df 3/ ef8f ltl/Psfn] of] vr{ xf] . 3/ ef8f ltbf{ gub hfg] ePsfn] ;DklQ
zLif{scGtu{t gub df}Hbft 36\g uPsf] 5 eg] csf]{lt/ o;nfO{ vr{ dfgL ;f]sf] c;/ k'FhLdf kb{5 .
vr{n] ubf{ k'FhL 36]sf] 5 .
!)= clu|d vr{sf] e'StfgL ubf{
clu|d tnaafkt gub ?= @,))) ltl/of] .
n]vf ;dLs/0f
clu|d tna @))) = +
!)= clu|d tna ltl/of] . ) )
gub -@,)))_
dflysf]] sf/f]af/df clu|d tna ltl/Psfn] of] vr{ geO{ ;DklQ xf] . cu|dL tna ltbf{ gub hfg]
ePsfn] ;DklQ zLif{scGtu{t gub df}Hbft 36\g hfG5 eg] csf]{lt/ o;nfO{ ;DklQ dfgL ;f]sf] c;/
;DklQ zLif{sdf g} kb{5, h;n] ubf{ ;DklQ a9\g uPsf] 5 . pSt sf/f]af/sf] ;DklQ zLif{sdf bf]xf]/f]
c;/ kb{5 . k'FhL / bfloTj zLif{sdf of] sf/f]af/sf] s'g} c;/ kb}{g .
!!= cfDbfgL k|fKt ubf{
sld;gafkt gub ?= !,))) k|fKt eof] .
n]vf ;dLs/0f
!!= sld;gafkt gub k|fKt eof] gub !,))) = ) + !)))
dflysf] sf/f]af/df sld;g k|fKt ePsfn] of] cfDbfgL xf] . o; sf/f]af/df gub k|fKt ePsfn] ;DklQ
zLif{scGtu{t gub df}Hbft a9\g uPsf] 5 eg] csf]{lt/ o;nfO{ cfDbfgL÷gfkmf dfgL ;f]sf] c;/ k'FhL
zLif{sdf kb{5 . h;n] ubf{ k'FhL a9\g uPsf] 5 . bfloTj zLif{sdf ;f] sf/f]af/n] s'g} c;/ kb}{g .
!@= clu|d cfDbfgL k|fKt ubf{
clu|d sld;gafkt gub ?=@,))) k|fKt eof] .
n]vf ;dLs/0f
clu|d sld;gafkt gub =
clu|d sld;g +
!@= gub !,))) )
k|fKt eof] . !,)))
pSt sf/f]af/df clu|d sld;g k|fKt ePsfn] of] cfDbfgL geO{ bfloTj xf] . cfDbfgL sdfO{ gu/L g}
kfpg' clu|d cfDbfgL xf] . o;/L clu|d cfDbfgL kfPsf] v08df ;f]afkt kl5 sfd ul/lbg'kg]{ bfloTj
a9\g hfg] ePsfn]] bfloTj zLif{sdf o;sf] c;/ k/]sf] 5 . h;n] ubf{ bfloTj a9]sf] 5 . csf]{lt/
o; sf/f]af/df gub k|fKt ePsfn] ;DklQ zLif{scGtu{t gub df}Hbft a9\g uPsf] 5 .
!#= ;fx'nfO{ gub e'StfgL ubf{
;fx'nfO{ gub ?=#,))) e'StfgL ul/of] .
n]vf ;dLs/0f
!#= ;fx'nfO{ gub e'StfgL ul/of] . gub -#,)))_ = ;fx' -#,)))_ + )
dflysf] sf/f]af/df ;fx'nfO{ gub e'StfgL ul/Psf] 5 . gub e'StfgL ubf{ gub df}Hbft 36\g] ePsfn]
;DklQ zLif{scGtu{t gub df}Hbft 36\g uPsf] 5 eg] csf]{lt/ o;n] ubf{ ;fx'nfO{ ltg'{kg]{ bfloTj
klg 36\g hfg] ePsfn] bfloTj zLif{sdf o;sf] c;/ k/]sf] 5 . h;n] ubf{ bfloTj 36]sf] 5 . o;sf]
k'FhLdf s'g} c;/ kb}{g .
!$= cf;fdLaf6 gub k|flKt ubf{
cf;fdLaf6 gub ?= &,))) k|fKt eof] .
n]vf ;dLs/0f
gub &,))) = +
!$ cf;fdLaf6 gub k|fKt eof] ) )
cf;fdL -&,)))_
dflysf] sf/f]af/df cf;fdLaf6 gub k|fKt ePsf] 5 . gub k|fKt x'Fbf gub df}Hbft a9\g] ePsfn]
;DklQ zLif{scGtu{t gub df}Hbft a9\g uPsf] 5 eg] csf]{lt/ o;n] ubf{ cf;fdLaf6 kfpg'kg]{ /sd
36\g] ePsfn] ;DklQ zLif{sdf cf;fdLsf] /sd 36]sf] 5 . o; sf/f]af/sf] bf]xf]/f] c;/ ;DklQ
zLif{sdf g} kg]{ ePsfn] ;f]xL zLif{sdf a9\g] / 36\g] ePsf] 5 . bfloTj k'FhL zLif{sdf of] sf/f]af/n]
s'g} c;/ u/]sf] 5}g .
pbfx/0f g= !
Pk]S; 6«]l8ª xfp;sf lgDg cfly{s sf/f]af/x¿sf cfwf/df n]vf ;dLs/0f agfpg'xf];\ .
hgj/L ! gub ?=$),))) af6 Joj;fo ;'? ul/of] .
hgj/L % cfo{g xfp;af6 ?=!),))) sf] ;fdfg vl/b ul/of] .
hgj/L !) ;fdfg ?=^,))) sf] gubdf laj|mL ul/of] .
hgj/L !% ef8f tyf Hofnfafkt j|mdzM gub ?= @,))) / ?= #,))) ltl/of] .
hgj/L !* /f]hgnfO{ ?= &,))) sf] ;fdfg laj|mL ul/of] .
hgj/L @) cfo{g xfp;nfO{ gub ?= (,*)) ltl/of] / ?= @)) 5'6 k|fKt eof] .
hgj/L @% ?= %)) sf] ;fdfg cfunfuLaf6 Iflt eof] .
hgj/L @* gub ?= ^,*%) /f]hgaf6 k|fKt eof] / ?= !%) 5'6 lbOof] .
pQ/
Pk]S; 6«]l8ª\u xfp;
n]vf ;dLs/0f
hgj/L gub ?=$),))) af6 gub $),))) = +
) $),)))
! Joj;fo ;'? ul/of] .
gofF ;dLs/0f = +
$),))) ) $),)))
hgj/L cfo{g xfp;af6 ?=
!),))) = +
% !),))) sf] ;fdfg vl/b
;fdfg ;fx' )
ul/of] .
!),)))
%),))) = !),))) + $),)))
hgj/L ?= ^,))) sf] ;fdfg = +
gub ^,))) ) )
!) gubdf laj|mL ul/of] .
;fdfg -^,)))_
ef8f tyf Hofnfafkt %),))) = !),))) + $),)))
hgj/L = +
j|mdzM ?= @,))) / ?= gub -%,)))_ ) -%,)))_
!%
#,))) gub ltl/of] .
$%,))) = !),))) + #%,)))
hgj/L /f]hgnfO{ ?= &,))) sf]
cf;fdL &,))) = ) +
)
!* ;fdfg laj|mL ul/of] .
;fdfg -&,)))_
$%,))) = !),))) + #%,)))
hgj/L cfo{g xfp;nfO{ gub ?= gub -(*))_ = ;fx' -!),)))_ + @)) 5'6
@) (,*)) ltl/of] / ?=@)) k|fKt
5'6 k|fKt eof] .
#%,@)) = ) + #%,@))
hgj/L ?= %)) sf] ;fdfg ;fdfg -%))_ = ) + -%))_
@% cfunfuLaf6 Iflt eof] . Iflt
#$,&)) = ) + #$,&))
gub ?= ^,*%) /f]hgaf6
hgj/L gub ^,*%) = ) + -!%)_ 5'6
k|fKt eof] / ?= !%) 5'6
@* cf;fdL -&)))_ vr{
lbO{of] .
clGtd ;dLs/0f #$,%%) = ) + #$,%%)
pbfx/0f g= @
gfufh{'g sDkgLsf lgDglnlvt sf/f]af/x¿sf cfwf/df n]vf ;dLs/0f agfpg'xf];\ M
h]7 ! gub ?= !,)),))) / a}ª\s df}Hbft ?= %),)))÷– af6 Joj;fo ;'? ul/of] .
h]7 * ?= @),))) sf] ;fdfg gubdf laj|mL ul/of] .
h]7 !@ tna vr{ ?= %,))) e'StfgL lbg afFsL .
h]7 !% ?= ^,))) sld;gafkt gub k|fKt .
h]7 !* ?= @,))) sf] ;fdfg gubdf / ?= #,))) sf] ;fdfg pwf/f]df vl/b ul/of] .
h]7 #) ?= &,))) sf] ;fdfg Iflt eof] .
pQ/M
gfufh{g sDkgL
n]vf ;dLs/0f
gub ?= !,)),))) /
a}ª\s df}Hbft ?=%),))) gub !,)),))) =
) +
h]7 ! !,%),)))
af6 Joj;fo ;'? a}ª\s %),)))
ul/of] .
!,%),))) = ) + !,%),)))
gofF ;dLs/0f
h]7 * ?=@),))) sf] ;fdfg = +
gub @),))) ) )
gubdf laj|mL ul/of] .
;fdfg -@),)))_
!,%),))) = ) + !,%),)))
h]7 tna vr{ ?=%,)))
= +
!@ e'StfgL lbg afFsL . ) tna ltg{ afFsL -%,)))_
%,)))
!,%),))) = %,))) + !,$%,)))
h]7 ?=^,))) sld;gafkt = ) +
!% gub k|fKt .
gub ^,))) ^,)))
!,%^,))) = %,))) + !,%!,)))
?=@,))) sf] ;fdfg = +
h]7 gubdf / ?=#,))) sf]
!* ;fdfg pwf/f]df vl/b ;fdfg %,)))
ul/of] . gub -#,)))_ ;fx' @,))) )
!,%*,))) = &,))) + !,%!,)))

h]7 ?=&,))) sf] ;fdfg Iflt
#) eof] . = +
;fdfg -&,)))_ ) -&,)))_

!,%!,))) = &,))) + !,$$,)))
clGtd ;dLs/0f
pbfx/0f g= #
ljgfos sDkgLsf lgDglnlvt sf/f]af/x¿sf cfwf/df n]vf ;dLs/0f agfpg'xf];\ M
kmfu'g ! Joj;fosf dflns >L /f]hgn] ?=*),))) gubaf6 Joj;fo ;'? u/] .
kmfu'g % ;fdfg ?=%),))) gubdf laj|mL ul/of] .
kmfu'g !) tnaafkt ?=#),))) r]saf6 e'StfgL ul/of] .
kmfu'g !% ?=@),))) sf] ;fdfg pwf/f] laj|mL ul/of] .
kmfu'g @) clu|d sld;gafkt ?=!),))) gub k|fKt eof] .
kmfu'g @* ;fx'nfO{ gub ?=!(,*)) e'StfgL ul/of] / ?=@)) 5'6 k|fKt eof] .
pQ/
ljgfos sDkgL
n]vf ;dLs/0f
Joj;fosf dflns >L gub *),)))
kmfu'g /f]hgn] ?=*),))) ) *),)))
= +
! gubaf6 Joj;fo ;'?
u/] .
*),))) = ) + *),)))
kmfu'g ;fdfg ?=%),))) gubdf = ) + 0

% laj|mL ul/of] . gub %),)))
;fdfg
-%),)))_
*),))) = ) + *),)))
kmfu'g tnaafkt ?=#),)))

!) r]saf6 e'StfgL ul/of] . = +
)
a}ª\s -#),)))_
-#),)))_
%),))) = ) + %),)))
=
kmfu'g ?=@),))) sf] ;fdfg

cf;fdL +
!% pwf/f]df laj|mL ul/of] . )
@),))) )
;fdfg
-@),)))_
%),))) = ) + %),)))
kmfu'g clu|d sld;gafkt gub

@) ?=!),))) k|fKt eof] . = +
gub !),))) clu|d cfDbfgL
!),))) )
^),))) = !),))) + %),)))
;fx'nfO{ gub ?=!(,*)) gub -!(,*))_ = ;fx' + @))
kmfu'g -@),)))_
e'StfgL ul/of] / ?=@))
@*
5'6 k|fKt eof] .
$,),@)) = -!),)))_ + %),@))
clGtd ;dLs/0f
pbfx/0f g=$
gjLgf sDkgLsf] r}q dlxgfsf] lgDglnlvt sf/f]af/x¿sf cfwf/df n]vf ;dLs/0f agfpg'xf];\ .
r}q ! gub ?= ^),))) / kmlg{r/ ?= #),))) af6 Joj;fo ;'? ul/of] .
r}q * clu|d 3/ef8f ?= @,))) ;lxt 3/ef8fafkt ?= %,))) gub e'StfgL ul/of] .
r}q !) nfut d"No ?= *,))) sf] ;fdfg jiff{sf] kfgLn] gi6 eof] .
r}q !* ?= !),))) nfut d"No ePsf] kmlg{r/nfO{ ?=@,))) gfkmf x'g] u/L gubdf laj|mL
ul/of] .
r}q @% ?= &),))) sf] ;fdfg gubdf laj|mL ul/of] .
r}q #) ?= !),))) sf] ;fdfg vl/b ul/of] / pSt lbg ;f]sf nflu ?= ^,))) dfq gub e'StfgL
ul/of] .
pQ/
gjLgf sDkgL
n]vf ;dLs/0f
r}q ! gub ?=^),)))/ kmlg{r/ = +
?=#),))) af6 Joj;fo (),)))
;'? ul/of] .
gub ^),)))
kmlg{r/ #),))) )
(),))) = ) + (),)))
clu|d 3/ ef8f ?=@,)))

;lxt 3/ef8fafkt
r}q *
?=%,))) gub e'StfgL = +
ul/of] . gub -%,)))_
clu|d ef8f ) -#,)))_
@,)))
*&,))) = ) + *&,)))
nfut d"No ?=*,))) sf] =
r}q +
;fdfg jiff{sf] kfgLn] gi6 ;fdfg -*,)))_ ) -*,)))_
!)
eof] . gf]S;fg
&(,))) = ) + &(,)))
?= !),))) nfut
r}q d"No ePsf] kmlg{r/nfO{ = +
!* ?=@,))) gfkmf x'g] u/L gub !@,))) ) @,)))
gubdf laj|mL ul/of] . kmlg{r/
-!),)))_
*!,))) = ) + *!,)))
r}q ?=&),))) sf] ;fdfg

@% gubdf laj|mL ul/of] . gub &),))) = +
;fdfg
-&),)))_ ) )
*!,))) = ) + *!,)))
?=!),))) sf] ;fdfg
r}q vl/b ul/of] / pSt lbg
#) ;f]sf nflu ?=^,))) dfq = +
gub e'StfgL ul/of] . gub -^,)))_
;fdfg !),))) ;fx' $,))) )
*%,))) = $,))) + *!,)))
clGtd ;dLs/0f
pbfx/0f g= %
cg;'dg 6«8] ;{sf c;f]h dlxgfsf] lgDglnlvt sf/f]af/x¿sf cfwf/df n]vf ;dLs/0f agfpg'xf];\ .
c;f]h ! ?=*),))) sf] ;fdfg gubdf laj|mL / ?=@),))) sf] ;fdfg pwf/f]df laj|mL ul/of] .
c;f]h $ tnaafkt ?=#,))) gub e'StfgL ul/of] / cem} ltg{ afFsL tna ?=@,))) /x]sf] .
c;f]h !) ?=&,))) nfut d"No /x]sf] d]l;gnfO{ gub ?=%,%)) df laj|mL ul/of] .
c;f]h !* Aofh cfDbfgLafkt gub ?=&,%)) k|fKt ul/of] .
c;f]h @@ clu|d sld;gafkt ?=&,))) gub ltl/of] .
c;f]h @* cf;fdLaf6 gub ?=&,))) k|fKt ul/of] .
pQ/
cg;'dg 6«]8;{
n]vf ;dLs/0f
c;f]h ?=*),))) sf] ;fdfg gub *),)))
! gubdf / ?=@),))) sf] cf;fdL @),))) = ) + )
;fdfg pwf/f]df laj|mL ;fdfg -!)),)))_
ul/of] .
) = ) + )
tnaafkt ?=#,)))
c;f]h gub e'StfgL ul/of] /
$ cem} ltg{ afFsL tna = +
?=@,))) . gub -#,)))_ tna ltg{ -%,)))_
afFsL @,)))
-#,)))_ = @,))) + -%,)))_

?=&,))) nfut d"No
c;f]h /x]sf] d]l;gnfO{ gub
!) ?=%,%)) df laj|mL = +
ul/of] .
d]l;g/L -&,)))_ ) -!,%))_
gub %,%)) gf]S;fg
-$,%))_ = @,))) + -^,%))_
c;f]h Aofh cfDbfgLafkt gub

!* ?=&,%)) k|fKt ul/of] . gub &,%))
= + Aofh
) cfDbfgL
&,%))
#,))) = @,))) + !,)))
c;f]h clu|d sld;gafkt

@@ ?=&,))) gub ltl/of] . gub -&,)))_ = +
clu|d sld;g ) )
&,)))
#,))) = @,))) + !,)))
c;f]h cf;fdLaf6 gub

@* ?=&,))) k|fKt ul/of] .
gub &,))) = +
cf;fdL -&,)))_ ) )
#,))) = @,))) + !,)))
clGtd ;dLs/0f
pbfx/0f g= ^
lgDglnlvt sf/f]af/x¿sf cfwf/df xg'dfg ;Knfo;{sf] kf}if dlxgfsf] n]vf ;dLs/0f agfpg'xf];\ .
kf}if ! gub ?=!,@),))) af6 Joj;fo ;'? ul/of] .
kf}if & tnaafkt ?=%,))) gub e'StfgL ul/of] / ltg{ afFsL tna ?= @,))) /x]sf] .
kf}if !) xl/gfnfO{ ?= !),))) sf] ;fdfg laj|mL ul/of] h;dWo] ?= ^,))) gub / afFsL r]saf6
k|fKt eof] .
kf}if !% ?=!@,))) sf] ;fdfg vl/b ul/of] h;dWo] $)Ü dfq} ToxL lbg r]s af6 e'StfgL
ul/of] .
kf}if @@ sld;gafkt ?=&,))) sdfOof] h'g kfpg afFsL 5 .
kf}if @* ?=%,))) sf] ;fdfg rf]/L eof] .
pQ/
xg'dfg ;Knfo;{
n]vf ;dLs/0f
kf}if ! gub ?= !,@),))) af6 gub !,@),))) = ) + !@),)))
Joj;fo ;'? ul/of] .
!,@),))) = ) + !,@),)))
kf}if & tnaafkt ?=%,))) gub -%,)))_ = tna ltg{ + -&,)))_
gub e'StfgL afFsL @,)))
ul/of] / ltg{ afFsL tna
?=@,))) /x]sf] .
!,!%,))) = @,))) + !,!#,)))

kf}if xl/gfnfO{ ?= !),))) a}ª\s $,))) = ) + 0
!) sf] ;fdfg laj|mL ul/of] gub ^,)))
h;dWo] ?=^,))) gub ;fdfg -!),)))_
/ afFsL r]saf6 k|fKt
eof] .
!,!%,))) = @,))) + !,!#,)))
kf}if ?=!@,))) sf] ;fdfg ;fdfg !@,)))
!% vl/b ul/of] h;dWo] $) a}ª\s ($,*))) = ;fx' &,@)) + 0
Ü dfq} ToxL lbg r]saf6
e'StfgL ul/of] .
!,@@,@)) = (,@)) + !,!#,)))

kf}if sld;gafkt ?=&,))) sld;g k|fKo = ) + &,)))
@@ sdfOof], h'g kfpg afFsL &,)))
5.
!,@(,@)) = (,@)) + !,@),)))
kf}if ?=%,))) sf] ;fdfg ;fdfg -%,)))_ = ) + -%,)))_
@* rf]/L eof] .
clGtd ;dLs/0f !,@$,@)) = (,@)) + !,!%,)))
pbfx/0f g= &
lgDglnlvt sf/f]af/x¿sf cfwf/df km]jf Jofkf/ s]Gb|sf]] n]vf ;dLs/0f agfpg'xf];\ .
df3 ! gub ?= %),))), a}ª\s df}Hbft @),))) / pks/0f !),))) af6 Joj;fo ;'?
ul/of] .
df3 !) kfj{tLnfO{ gub ?= !@,))) sf] ;fdfg laj|mL ul/of] .
df3 !@ gd'gf kmlg{r/af6 ?= !^,))) sf] kmlg{r/ vl/b ul/of] .
df3 !% ?= %),))) sf] ;fdfg laj|mL ul/of] .
df3 !* clu|d tna ?= @,))) ;lxt ?= !@,))) tna lbOof] .
df3 @@ kfj{tLaf6 gub ?= %,))) /? &))) sf] r]s k|fKt eof] .
pQ/
km]jf Jofkf/ s]Gb|
n]vf ;dLs/0f
gub ?=
gub ?= %),))), a}ª\s
%),))).– a}ª\s
df3 ! df}Hbft @),))) /
@),))).– = 0 + *),)))
pks/0f !),))) af6
pks/0f
Joj;fo ;'? ul/of]
!),))).–
*),))).– = 0 + *),))).–
kfj{tLnfO{ gub ?= ;fdfg -!@,)))_ )
df3 !) = 0 +
!@,))) sf] ;fdfg cf;fdL !@,)))
laj|mL ul/of]
*),))) = ) + *),)))
df3 !@ gd'gf kmlg{r/af6 ?= kmlg{r/ !^,))) = ;fx' !^))) + )
!^,))) sf] kmlg{r/
vl/b ul/of] .
(^,))) = !^))) + *),)))
?= %),))) sf] ;fdfg = +
df3 !% ;fdfg -%),)))_ ) )
laj|mL ul/of] .
gub %),)))
(^,))) = !^))) + *),)))
clu|d tna ?= @,))) = +
gub -!@)))_ ) -!),)))_
df3 !* ;lxt ?= !@,))) tna
clu|d tna
lbOof] .
@,)))
*^,))) = !^))) + &),)))
kfj{tLaf6 gub ?= = +
df3 @@ gub %,))) ) )
%,))) / ?= &)))
a}ª\s &,)))
sf] r]s k|fKt eof] .
;fx' -!@,)))_
clGtd ;dLs/0f *^,))) = !^))) + &),)))
pbfx/0f g= *
lgDglnlvt sf/f]af/x¿sf cfwf/df cl:dtf Jofkf/ xfp;sf]] r}q dlxgfsf] n]vf ;dLs/0f agfpg'xf];\ .
r}q ! gub ?= &),))) / a}ª\s C0f %),))).– af6 Joj;fo ;'? ul/of] .
r}q & gub ?= *,))) sf] ;fdfg laj|mL ul/of] .
r}q !) ?= !),))) df ;fdfg vl/b ul/of] .
r}q !& tnaafkt gub ?= !$,))) ltl/of] .
r}q !* ?= !),))) sf] kmlg{r/ ?= &,))) pwf/f]df laj|mL ul/of] .
r}q @* ?= @,))) sf] ;fdfg cfunfuLaf6 gf]S;fg eof] .
pQ/
cl:dtf Jofkf/
n]vf ;dLs/0f
gub ?= &),))) / a}ª\s C0f
r}q ! a}ª\s C0f ?= %),))) gub &),))) %),))) @),)))
= +
af6 Joj;fo ;'?
ul/of] .
&),))) = %),))) + @),)))
gub ?= *))) sf] ;fdfg -*,)))_ ) )
r}q &
;fdfg laj|mL ul/of] . gub *,))) = +
&),))) = %),))) + @),)))
r}q !) ? !),))) df ;fdfg gub -!),)))_ = ) + )
vl/b ul/of] . ;fdfg !),)))
tnaafkt gub ?= &),))) = %),))) + @),)))
r}q !&
!$,))) ltl/of] . gub -!$,)))_ = ) + -!$,)))_
%^,))) = %),))) + ^,)))
? !),))) sf] kmlg{r/ cf;fdL &,))) = ) + -#,)))_
r}q !*
?= &))) df pwf/f] kmlg{r/
laj|mL ul/of] . -!),)))_
? @,))) sf] ;fdfg %#,))) = %),))) + #,)))
r}q @* cfunfuLaf6 gf]S;fg ;fdfg -@,)))_ = ) + -@,)))_
eof] .
%!,))) = %),))) + !,)))
clGtd ;dLs/0f
pbfx/0f g= (
lgDglnlvt sf/f]af/x¿sf cfwf/df s[i0f Jofkf/ xfp;sf]] h'nfO{ dlxgfsf] n]vf ;dLs/0f agfpg'xf];\ .
h'nfO{ ! M gub ?=$),))), kmlg{r/ ?=!),))) / pks/0f ?=@),))) af6 Jofkf/ ;'? ul/of] .
h'nfO{ %M g'dfnfO{ ?= !%,))) sf] ;fdfg laj|mL ul/of] / ;f]xL lbgdf ?= !),))) k|fKt eof] .
h'nfO{ !@M ?=!),))) kg]{ pks/0f ?= (,))) df pwf/f] laj|mL ul/of] .
h'nfO{ !%M g'dfaf6 gub ?= $()) k|fKt eof]] / ?= !)) 5'6 lbOof] .
h'nfO{ @%M cl3Nnf] dlxgfsf] tna ?= !),))) ltg{ afFsL /x]sf] 5 .
h'nfO{ #)M ?=@),))) sf] ;dfg gubdf / ?= !),))) sf] ;fdfg pwf/f] laj|mL ul/of] .
pQ/
s[i0f Jofkf/ xfp;
n]vf ;dLs/0f
gub ?=$),))), gub $),)))
kmlg{r/ ?=!),))) / kmlg{r/ !),)))
70
h'nfO{ ! pks/0f ?=@),))) pks/0f @),))) = ) +
000
af6 Jofkf/ ;'?
ul/of] .
g'dfnfO{ ?=!%,))) &),))) = ) + 70 000
sf] ;fdfg laj|mL gub !),)))
h'nfO{ % ul/of] / ;f]xL lbg cf;fdL %,))) = + 0
?=!),))) k|fKt dfq ;fdfg -!%,)))_ )
eof] .
h'nfO{ !@ &),))) = ) + &),)))
?=!),))) kg]{ cf;fdL (,))) = ) + -1 000_
pks/0f ?=(,))) df pks/0f -!),)))_
pwf/f] laj|mL ul/of] .
g'dfaf6 gub ?= 69,000 = ) + 69,000
$()) k|fKt eof]] / gub $,()) = ) + -100_
h'nfO{ !%
?=!)) 5'6 lbOof] . cf;fdL -%,)))_
^*,()) = ) + ^*,())
) = tna + -10 000_
cl3Nnf] dlxgfsf]
h'nfO{ @% ltg{
tna ?=!),))) ltg{
afFsL
afFsL /x]sf] .
!),)))
^*,*)) = !),))) + 58
?=@),))) sf] ;fdfg gub @),))) = ) + 800
h'nfO{
gubdf / ?= !),))) cf;fdL !),))) 0
#)
sf] ;fdfg pwf/f]df ;fdfg -#),)))_
laj|mL ul/of] .
clGtd ;dLs/0f ^*,*)) = !),))) + 58 800
cEof;
!= tnsf k|Zgsf] clt ;ª\lIfKt pQ/ lbg'xf];\ M
-s_ n]vf ;dLs/0fsf] ;"q n]Vg'xf];\ <
-v_ Psf]xf]/f] n]vf k|0ffnL eg]sf] s] xf] <
-u_ bf]xf]/f] n]vf k|0ffnL eGgfn] s] a'lemG5 <
-3_ ?= %,))) sf] kmlg{r/ vl/b sf/f]af/sf] n]vf ;dLs/0fdf kg]{ c;/ b]vfpg'xf];\ .
-ª_ Psf]xf]/f] n]vf k|0ffnLsf s'g} b'O{cf]6f ljz]iftfx¿ ;"rLs[t ug'{xf];\ .
@= tnsf k|Zgsf] ;ª\lIfKt pQ/ lbg'xf];\ M
-s_ Psf]xf]/f] n]vf k|0ffnLsf s'g} tLgcf]6f ljz]iftfx¿ pNn]v ug'{xf];\ .
-v_ n]vf k|0ffnL eGgfn] s] a'lemG5 < pNn]v ug'{xf];\ .
-u_ bf]xf]/f] n]vf k|0ffnLsf ljz]iftfx¿ pNn]v ug'{xf];\ .
-3_ Psf]xf]/f] n]vf k|0ffnL tyf bf]xf]/f] n]vf k|0ffnLsf lar leGgtf n]Vg'xf];\ .
-ª_ n]vf ;dLs/0f eg]sf] s] xf] < JofVof ug'{xf];\ .
-u_ n]vf ;dLs/0f
k|Zg g= ! M ;]tL l;kª ;]G6/sf lgDg sf/f]af/x¿nfO{ n]vf ;dLs/0fdf b]vfpg'xf];\ .
hgj/L ! gub ?= #),))) af6 Joj;fo ;'? ul/of] .
hgj/L & cfo{g xfp;af6 gub ?= @),))) sf] ;fdfg vl/b ul/of] .
hgj/L !@ Pk]S; 6]«l8ª xfp;nfO{ ?= ^,))) sf] ;fdfg pwf/f]df laj|mL ul/of] .
hgj/L !* 3/ef8f ?= @,))) / Hofnf ?= #,))) ltl/of] .
hgj/L @^ cfunfuLaf6 ?= %)) sf] ;fdfg Iflt eof] .
hgj/L #) gub ?= %,*)) Pk]S; 6«]l8ª xfp;af6 k"0f{ e'StfgL x'g] u/L k|fKt eof] .
-pQ/M ;DklQ ?= @$,#)).–, bfloTj ?= ), k'FhL ?= @$,#)).–_
k|Zg g= @ M uf]bfj/L Jofkf/ s]Gb|sf] lgDg sf/f]af/x¿nfO{ n]vf ;dLs/0fdf b]vfpg'xf];\ .
km]j|j/L ! gub ?= @),))), kmlg{r/ ?= !),))) / a}ª\s C0f ?= @),))) af6 Joj;fo ;'?
ul/of] .
km]a|j/L ^ lagfnfO{ ?= @%,))) sf] ;fdfg laj|mL ul/of] .
km]a|j/L !@ ?= !@,))) nfut d"No ePsf] pks/0f ?= (,))) df pwf/f] laj|mL ul/of] .
km]a|j/L !% lagfaf6 gub ?= @$,*)) k"0f{ e'StfgL x'g] u/L k|fKt eof] .
km]a|j/L @% Hofnf vr{ ?= !,))) ltg{ afFsL /x]sf] .
km]a|j/L @* ;fdfg ?= !%,)))sf] gubdf / ?= %,))) sf] pwf/f]df laj|mL ul/of] .
-pQ/M ;DklQ ?= @^,*)), bfloTj ?= @!,))), k'FhL ?= %,*))_
k|Zg g= # M Pk]S; xfp;sf lgDg sf/f]af/x¿nfO{ n]vf ;dLs/0fdf b]vfpg'xf];\ .
dfr{ ! gub ?= @),))) a}ª\s bflvnf ul/of] .
dfr{ ^ ;fdfg ?= !),))) sf] gub / ?= !%,))) sf] pwf/f]df laj|mL ul/of] .
dfr{ !) pks/0f ?= &,%)) pwf/f]df laj|mL ul/of] .
dfr{ !% gub ?= !$,()) cf;fdL jf k"0f{ e'StfgL :j¿k k|fKt eof] .
dfr{ !* ?= #,))) sf] ;fdfg vl/b ul/of] .
dfr{ #) ?= &,))) sf] ;fdfg Iflt eof] .
-pQ/M ;DklQ ?= -!@,())_, bfloTj ?= ), k'FhL ?= -!@,())__
k|Zg g= $ M gfufh'{g Jofkf/ s]Gb|sf lgDg sf/f]af/x¿nfO{ n]vf ;dLs/0fdf b]vfpg'xf];\ .
clk|n ! gub ?= %),))) / kmlg{r/ ?= $),))) af6 Joj;fo ;'? ul/of] .
clk|n * 3/ef8fafkt ?= $,))) gub e'StfgL ul/of] .
clk|n !) ef/L jiff{åf/f ?= !),))) sf] ;fdfg Iflt eof] .
clk|n !* ?= !!,))) d"No kg]{ kmlg{r/ ?= @,))) gfkmf x'g] u/L gubdf laj|mL ul/of] .
clk|n @% ?= ^,))) sf] ;fdfg gubdf laj|mL ul/of] .
clk|n #) ;fdfg ?= (,))) sf] r]s hf/L u/L vl/b ul/of] .
-pQ/M ;DklQ ?= &,*))), bfloTj ?= ), k'FhL ?= &*,)))_
k|Zg g= % M u08sL sDkgLsf] lgDg sf/f]af/x¿nfO{ n]vf ;dLs/0fdf b]vfpg'xf];\ .
dO{ ! gub ?= !,)),))) / a}ª\s clwljsif{ ?= ^),))) af6 Joj;fo ;'? ul/of] .
dO{ !) xl/nfO{ ?= !%,))) sf] ;fdfg pwf/f]df laj|mL ul/of] .
dO{ !@ gd'gf ;Knfo;{af6 ?= !),))) sf] ;fdfg pwf/f]df vl/b ul/of] .
dO{ !% ?= #%,))) sf] ;fdfg laj|mL ul/of] .
dO{ !* tna ?= !@,))) sf] e'StfgL ul/of] .
dO{ @@ gub ?= %,))) / r]s ?= (,*)) xl/af6 k"0f{ e'StfgL x'g]u/L k|fKt eof] .
-pQ/M ;DklQ ?= (&,*)), bfloTj ?= &),))), k'FhL ?= @&,*))_
k| Z g g= ^ M s~rghª\ 3 f 6« ] l 8ª sg;g{ s f] lgDg sf/f] a f/x¿nfO{ n] v f ;dLs/0fdf
b] v fpg' x f] ; \ .
h'g ! gub ?= *),))) / kmlg{r/ ?= #),))) af6 Joj;fo ;'? ul/of] .
h'g * a}ª\saf6 gub ?= !%,))) sfof{no k|of]hgsf nflu lemlsof] .
h'g !@ Hofnfafkt ?= ^,))) cem} ltg{ afFsL /x]sf] 5 .
h'g !% sld;g :j¿k ?= %,))) sf] r]s k|fKt eof] .
h'g !* gub / pwf/f] j|mdzM ?= !,%)) / ?= @,%)) sf] ;fdfg rf]/L eof] .
h'g #) ?= ^,%)) sf] ;fdfg rf]/L eof] .
-pQ/M ;DklQ ?= !,)$,%)), bfloTj ?= ^,))), k'FhL ?= (*,%))_
k|Zg g= & M Onfd lrof s]Gb|sf] lgDg sf/f]af/x¿nfO{ n]vf ;dLs/0fdf b]vfpg'xf];\ .
h'nfO{ ! gub ?= ^),))) / kmlg{r/ ?= %),))) af6 Onfd lrof s]Gb|sf] Joj;fo ;'?
ul/of] .
h'nfO{ % ?= *,))) sf] lrof ;'hftf lrof ;Knfo;{af6 vl/b ul/of] .
h'nfO{ !) ?= ^,))) sf] lrof laj|mL ul/of] .
h'nfO{ !% 3/ef8fafkt ?= @,))) / Hofnfafkt ?= #,))) r]saf6 e'StfgL ul/of] .
h'nfO{ @) ;'hftf lrof ;Knfo;{nfO{ gub ?= &,*)) ltl/of] / ?= @)) sf] 5'6 k|fKt ul/of] .
h'nfO{ @* cfunfuLaf6 ?= %)) sf] ;fdfg gf]S;fg eof] .
-pQ/M ;DklQ ?= !,)$,&)), bfloTj ?= ), k'FhL ?= !,)$,&))_
k|Zg g= * M lgDg sf/f]af/x¿nfO{ n]vf ;dLs/0fdf b]vfpg'xf];\ .
cfiff9 ! gub ?= !,)),))) a}ª\s bflvnf ul/of] .
cfiff9 & tna ?= #,))) r]saf6 e'StfgL ul/of] .
cfiff9 !) ZofdnfO{ ?= *),))) sf] ;fdfg laj|mL ul/of] .
cfiff9 !% ?= !@,))) sf] ;fdfg gubdf vl/b ul/of] .
cfiff9 @@ sld;g cfDbfgL ?= ^,%)) sdfOof] t/ cem} kfpg afFsL /x]sf] .
cfiff9 @* Zofdaf6 gub ?= *),))) k|fKt eof] .
-pQ/M ;DklQ ?= !,)#,%)), bfloTj ?= ), k'FhL ?= !,)#,%))_
k|Zg g=(= M s[i0f lahg]; xfp;sf] lgDg sf/f]af/x¿nfO{ n]vf ;dLs/0fdf b]vfpg'xf];\ .
h'nfO{ !M gub ?=$),))) kmlg{r/ ?=!),))) / pks/0f ?=@),))) af6 Jofkf/sf dflnsn]
Joj;fo ;'? u/] .
h'nfO{ %M ?=!%,))) sf] ;fdfg d'gfnfO{ laj|mL ul/of], h;dWo] ?=!),))) gub ;f]xL lbg
k|fKt eof] .
h'nfO{ !@M nfut d"No ?=!),))) sf] pks/0fnfO{ ?=(,))) pwf/f]df laj|mL ul/of] .
h'nfO{ !%M gub ?=$,()) d'gfaf6 k"0f{ e'StfgL x'g] u/L k|fKt eof] .
h'nfO{ @%M ut dlxgfsf] tna ?=!),))) e'StfgL ul/of] .
h'nfO{ #)M ;fdfg ?=@),))) sf] gub laj|mL / ?=!),))) sf] pwf/f]df laj|mL ul/of] .
-pQ/M ;DklQ ?= %*,()), bfloTj ?= ), k'FhL ?= %*,())_
kl/of]hgf sfo{
!= tkfO{F+sf] 5/l5d]sdf /x]sf] s'g} kmlg{r/ ;Knfo;{ jf On]S6«f]lgS; ;Knfo;{df uO{ Ps lbgel/sf]
cfly{s sf/f]af/x¿sf]] cjnf]sg u/L k|fKt glthfn] n]vf ;dLs/0fdf s] s:tf] c;/ kb{5
k|ltj]bg tof/ u/L 5nkmn ug'{xf];\ .
kf7 k|f/lDes clen]v
# (Journal Entries)
kl/ro
s'g} klg ;+:yfn] k|To]s lbg s]xL g s]xL cfly{s sf/f]af/x¿ u/]s} x'G5g\ . o;/L b}lgs ¿kdf ul/g]
cfly{s sf/f]af/x¿sf] ;'?sf] clen]v /fVg' g} k|f/lDes clen]v xf] . csf]{ zAbdf eGg'kbf{ Joj;fo
jf ;+:yfdf x'g] x/]s sf/f]af/nfO{ ;j{k|yd s'g} g s'g} k'l:tsfdf klxnf]rf]l6 ul/g] clen]vnfO{ g}
k|f/lDes clen]v elgG5 . o;nfO{ uf]:jf/f clen]v jf k|d'v clen]vsf gfdn] klg hgfpg] ul/G5 .
k|To]s cfly{s sf/f]af/n] 8]la6 / j|m]l86 u/L b'O{ kIfLo c;/ kf/]sf] x'G5 . k|To]s cfly{s sf/f]af/nfO{
vftfx¿sf] c;/cg';f/ 8]la6 / j|m]l86df ldltcg';f/ j|mdzM k|f/lDes ef}r/df clen]v /flvG5 .
o;df /flvPsf] clen]vsf] af/]df ;ª\lIfKt ljj/0f jf ;"rgf klg o;;Fu} x'G5, h;nfO{ ljj/0f
(Narration) elgG5 . n]vf;DaGwL sfo{sf] cf}krfl/s ;'?jft k|f/lDes clen]vaf6 g} x'G5 .
;+:yfsf] s'g} bf];|f] jf t];|f] kIf;Fu dgd'6fj jf em}emu8f ePdf o; clen]vnfO{ k|df0fsf ¿kdf k];
ug{ ;lsG5 . o;df clen]v /fVbf k|To]s sf/f]af/n] Pp6f kIf jf vftfnfO{ 8]la6 ub{5 eg] csf]{ kIf
jf vftfnfO{ j|m]l86df clen]v /fVb5 . o;/L clen]v /fVbf sf/f]af/sf] ldltcg';f/ j|mdzM clen]v
/fVg] ul/G5 . ;f] clen]vdf ;ª\lIfKt ljj/0f (narration) klg pNn]v ul/G5 .
bf]xf]/f] n]vf k|0ffnLsf] cjwf/0ffnfO{ k|f/lDes clen]v /fVbf cfwf/ dflgg] ePsfn] x/]s sf/f]af/sf]
b'O{ kIfLo c;/ b]vfOG5 . o;s} cfwf/df n]vfsf cGo sfo{x¿ x'g] ePsfn] o;nfO{ k|f/lDes clen]v
k'l:tsf klg eGg] ul/G5 . vftf (ledger) agfpg klg k|f/lDes clen]vsf] cfjZostf kb{5 .
;ª\lIfKtdf eGg'kbf{ k|f/lDes clen]v÷ef}r/ eg]sf] k|To]s cfly{s sf/f]af/sf] j|mdzM ldltcg';f/ 8]la6
/ j|m]l86df a/fa/ /sdsf] c;/ kg]{ u/L ;ª\lIfKt ljj/0f;lxt clen]v /fVg' xf] .
A journal is a chronological record of each financial transaction showing the names of
accounts to be debited and credited along with short description i.e. narration.
k|f/lDes clen]vsf p2]Zox¿ (Objectives of Journal Voucher)

;+:yfsf] ljljw cfly{s kIfnfO{ jf:tljs ¿kdf k|f/lDes ef}r/n] k|:t't ug]{ ePsfn] of] k|To]s ;+:yfsf]
cfjZostf x'g uPsf] 5 . of] lgDgfg';f/sf] p2]Zo k|flKtsf nflu cfjZos 5 .
-s_ j|mda4 clen]v /fVg' (To record of each financial transaction systematically)
;+:yfdf w]/} sf/f]af/x¿ x'g] ub{5g\ . ltgLx¿sf] clen]v sf/f]af/ ePsf] ldltcg';f/ j|mdzM ldnfP/
clen]v /fVgsf nflu k|f/lDes clen]v tof/ ul/G5 .
-v_ eljiodf sf/f]af/sf] :d/0f ug{ (To memorize the trancaction in future)
cfh x'g] jf ePsf ;a} sf/f]af/x¿nfO{ kl5sf lbgdf :d/0f ug{ ;lsFb}g . eljiodf tL sf/f]af/x¿sf]
:d/0f ug]{ p2]Zon] k|f/lDes clen]v /fVg] ul/G5 . s'g JolSt jf ;+:yfnfO{ slt /sd a/fa/sf]
pwf/f]df laj|mL ul/of] < ;f]sf] :d/0f dfgjLo lbdfudf /fVg ;lsFb}g . To;y{ ljutdf s] slt
sf/f]af/x¿ / sf] sf];Fu ul/of], ;f]sf af/]df :d/0f ug]{ p2]Zon] k|f/lDes clen]v tof/ ug]{ ul/G5 .
-u_ k|df0fsf ¿kdf k]; ug{ (To submit as an evidence)
k|To]s ;+:yfn] ljleGg JolSt jf ;+:yf;Fu pwf/f]df sf/f]af/ u/]sf] x'G5 . pwf/f] ltg]{ jf kfpg] a]nfdf
slxn]sfxLF lx;fa lstfa gldNg] x'g hfG5 . ;f] cj:yfdf b'j} kIflar dgd'6fj jf em}emu8f x'g]
;Defjgf /xG5 . pSt a]nf ;f] sf/f]af/sf] clen]vsf ¿kdf k|f/lDes ef}r/nfO{ k|df0fsf ¿kdf k];
u/L dgd'6fjnfO{ ;fDo kfg{ o;n] dbt ub{5 . To;y{ k|f/lDes ef}r/nfO{ k|df0fsf ¿kdf k]; ug]{
p2]Zon] klg of] tof/ ug]{ ul/G5 .
-3_ ;DalGwt vftfdf r9fpg ;xof]u ug'{ (To assist for posting into concern account)
k|To]s cfly{s sf/f]af/x¿n] ljleGg vftfx¿df c;/ kf/]sf] x'G5 . cfly{s sf/f]af/n] s'g vftfdf
c;/ kf/]sf] x'G5, ;f]sf] clen]v klxnf]rf]6L k|f/lDes clen]vdf /flvG5 . To;kl5 ;DalGwt
vftfx¿df ;/f]6 (posting) ul/G5 . o;/L ljleGg vftfx¿df sf/f]af/sf] ;/f]6 ug{ uf]:jf/f ef}r/n]
;xof]u ub{5 . ;f] p2]Zo kl/k"lt{sf nflu klg uf]:jf/f clen]v /flvG5 .
k|f/lDes clen]vdf 8]la6 / j|m]l86 ug]{ lgodx¿ (Rules of Debit and Credit for
Journal Entries)
k|f/lDes clen]vx¿ bf]xf]/f] n]vf k|0ffnLdf cfwfl/t /xL agfOg] ePsfn] k|To]s sf/f]af/sf] c;/ b'O{6f
kIfdf kb{5 . sf/f]af/n] Pp6f kIf jf vftfdf hlt /sd a/fa/n] 8]la6df c;/ kb{5, Tolts} /sd
a/fa/n] j|m]l86 klg c;/ ub{5 . log} lgodx¿df cfwfl/t eO{ uf]:jf/f clen]v /flvG5, h;nfO{
k|f/lDes clen]vdf 8]la6 / j|m]l86 ug]{ lgodx¿ eGg] ul/G5 . oL lgodx¿ lgDgfg';f/ 5g\ .
-s_ k/Dk/fut lgod (The Traditional Rules)
-v_ cfw'lgs lgod (The Modern Rules):
k|f/lDes ef}r/df 8]la6 / j|m]l86 ug]{ of] lgod cfly{s sf/f]af/n] s'g kIf jf vftfx¿nfO{ c;/ ub{5,
;f] vftfx¿df cfwfl/t 5 . To;y{ ;f] lgod a'‰g'eGbf klxnf vftfx¿ (Accounts) slt lsl;dsf
5g\ ;f] a'‰g' h?/L x'G5 .
vftfsf k|sf/ (Types of Accounts)
k|f/lDes clen]v tof/ ug{ vftfx¿nfO{ lgDgfg';f/ b'O{ k|sf/x¿df af8\g ;lsG5 M
!= JolStut vftf (Personal Account)
@= cJolStut vftf (Impersonal Accounts)
!= JolStut vftf (Personal Account)
JolSt tyf ;+:yfsf] gfd;Fu ;DalGwt ;a} vftfx¿nfO{ JolStut vftf elgG5 . o; vftfcGtu{t
JolStx¿sf] gfd h:t}M /d]z, ;l/tf, ljgf]b, gd|tf cflb kb{5g\ . To:t} ;+:yfx¿sf] gfd g]kfn cfon lgud,
l;6L ;]G6/, rf}w/L u|k' , sf7df8f}F d]l8sn sn]h cflb ;a} ;+:yfx¿ o; JolStut vftfcGtu{t kb{5g\ .
@= cJolStut vftf (Impersonal Accounts)
cfly{s sf/f]af/af6 k|efljt ePsf kIf÷vftfx¿ h'g JolStut vftfleq kb}{gg\, tL ;a} vftfx¿
cJolStut vftfx¿ x'g\ . csf]{ zAbdf eGg'kbf{ JolSt tyf ;+:yfsf] gfdafx]ssf ;a} vftfx¿
cJolStut vftfx¿ x'g\ . o; vftfnfO{ klg b'O{ efudf af8\g ;lsG5 .
-s_ jf:tljs vftf -Real Account_
of] vftfcGtu{t Joj;fo jf ;+:yfsf] ;DklQ;Fu ;DalGwt ;a} vftfx¿ kb{5g\ . hUuf, 3/, d]l;g,
dfn;fdfg, gub, a}ª\s df}Hbft, kmlg{r/, cflb ;a} jf:tljs vftfsf pbfx/0f x'g\ .
-v_ cjf:tljs vftf (Nominal Account_
;+:yfsf] b}lgs ;~rfngsf] j|mddf x'gkg]{ vr{, gf]S;fg, cfDbfgL tyf gfkmf;Fu ;DalGwt ;a}
vftfx¿nfO{ cjf:tljs vftf elgG5 . Hofnf, tna, 5'6, sld;g, 3/ef8f, Aofh cflb ;a} o;
vftfsf pbfx/0f x'g\ .
-s_ k/Dk/fut lgod (The Traditional Rules)
-c_ JolStut vftf

8]= kfpg] kIf (The receiver)
j|]m= lbg] kIf (The Giver)
-cf_ jf:tljs vftf
8]= h] cfpF5 (What comes in)
j|]m= h] hfG5 (What goes out)
-O_ cjf:tljs vftf
8]= vr{ tyf gf]S;fg (All expenses & losses)
j|]m= cfDbfgL tyf gfkmf (All incomes & profits)
-v_ cfw'lgs lgod (The Modern Rules)
Dr - Increase in expenses/Losses/Assets
Decrease in incomes/ Profits/ Liabilities & Capital
Cr - Decrease in expenses/ Losses/ Assets
Increase in incomes/ Profit/Liabilities & Capital
8]=
vr{÷3f6f÷;DklQ –a9]df
cfDbfgL÷gfkmf÷bfloTj / k'FhL –36]df
j|]m=
vr{÷3f6f÷;DklQ –36]df
cfDbfgL÷gfkmf÷bfloTj / k'FhL –a9]df
uf]:jf/f ef}r/sf] gd'gf -Speciment of Journal_

======== sf] k|f/lDes clen]v
ldlt ljj/0f vf=kf= g= 8]la6 /sd j|m]l86 /sd
k|f/lDes clen]v tof/ ug]{ r/0fx¿

k|f/lDes clen]vdf sf/f]af/x¿sf] clen]v /fVg lgDgfg';f/sf r/0fa4 k|lj|mofx¿ k"/f ug'{kg]{ x'G5 .
r/0f !
k|f/lDes clen]vdf cfly{s sf/f]af/ dfq} clen]v /flvg] ePsfn] n]vfkfnn] ;j{k|yd sf/f]af/ cfly{s
k|s[ltsf] xf] jf xf]Og ;f]sf] olsg ug'{kb{5 . olb pSt sf/f]af/ cfly{s k|s[ltsf] xf]Og eg] ;f]sf]
clen]v /flvFb}g . t;y{ klxnf] r/0fdf sf/f]af/ cfly{s k|s[ltsf] eP gePsf] 5'6\ofpg] sfd ul/G5 .
r/0f @
olb pSt sf/f]af/ cfly{s sf/f]af/ xf] eg] pSt sf/f]af/n] s'g s'g kIfx¿nfO{ jf vftfx¿nfO{ c;/
kfb{5 ;f]sf] kQf nufpg' kb{5 .
r/0f #
pSt sf/f]af/af6 k|efljt vftfx¿ JolStut, jf:tljs jf cjf:tljs s'g vftfsf lsl;dcGtu{t
kb{5g\ ;f]sf] olsg ug'{k5{ . jf k|efljt vftfx¿ ;DklQ, k'FhL, bfloTj, vr{, gf]S;fg, cfDbfgL jf
gfkmfdWo] s'g s'g zLif{sdf kb{5g\ ;f]sf] lglZrt ug'{k5{ .
r/0f $
k|f/lDes clen]v tof/ kfbf{ 8]= / j|]m ug]{ k/fDk/fut / cfw'lgs lgoddWo] s'g lgodsf] k|of]u u/L
sf/f]af/sf] clen]v /fVg] xf] ;f] lglZrt u/L s'g s'g vftfx¿nfO{ 8]= ug]{ / s'g s'g vftfx¿nfO{
j|]m= ug]{ xf], ;f] lglZrt ug'{k5{ .
r/0f %
cfly{s sf/f]af/ s'g ldltdf ;DkGg ePsf] xf], ;f]sf] clen]v k|f/lDes clen]vsf] klxnf] ldlt dxndf
pNn]v ug'{k5{ .
r/0f ^
k|f/lDes clen]vsf] bf];|f] dxn ‘ljj/0f’ xf], h;df sf/f]af/ /sdn] 8]= df r9fpg'kg]{ vftfsf] gfd
pNn]v ug]{ / vftfsf] gfdsf] k5fl8 8]= n]Vg] ug'{k5{ . To:t} pSt sf/f]af/n] j|]m= df n]Vg'kg]{ vftfsf]
gfd n]Vg] / gfdsf] cufl8 ‘TO’ eGg] zAb n]Vg] ug'{k5{ .
r/0f &
k|f/lDes clen]vsf] t];|f] dxn (LF) vftf kfgf g= eGg] x'G5 . sf/f]af/n] c;/ ug]{ vftfx¿ n]vf
clen]vdf s'g kfgf g= df 5 ;f] kfgf g= pNn]v ug'{k5{ .
r/0f *
k|f/lDes clen]vsf] rf}yf] dxndf 8]= / kfrf}F Pjd\ clGtd dxndf j|]m= ul/Psf vftfx¿sf] /sd
pNn]v ul/G5 . oL ;a} k|lj|mofkl5 sf/f]af/ s]sf af/]df ePsf] xf] eGg] ;lhn} kQf nufpg] dg;fon]
5f]6s/L ljj/0f n]Vg] ul/G5 . of] n]Vbf ;'?df ‘For’ jf ‘Being’ eGg] zAbsf] k|of]u u/L n]Vg]
ul/G5 .
s]xL dxŒjk"0f{ sf/f]af/x¿ tyf ltgsf] k|f/lDes clen]v
!. Joj;fo ;'? ubf{sf] ;dodf
gub ?= &),))) af6 Joj;fo ;'? ul/of] .
gub vftf 8]la6 &),))) –
k'FhL vftf j|m]l86 – &),)))
-gubaf6 Joj;fo ;'? ul/of] _
Joj;fo ;'? ubf{ Joj;fosf] dflnsn] gub Joj;fodf÷;+:yfdf NofpF5 cyjf ;+:yfdf cfpF5 . o;
sf/f]af/n] gub / k'FhL vftfnfO{ c;/ kf/]sf] x'Fbf k/Dk/fut lgodcg';f/ gub jf:tljs vftf xf]
eg] k'FhL vftfn] Joj;fosf] dflnssf] k|ltlglwTj ub{5 . gub Joj;fodf cfPsfn] o;nfO{ 8]la6
ul/G5 .
@= a}ª\sdf gub hDdf ubf{
a}ª\sdf gub ?= !),))) bflvnf ul/of].
ldlt ljj/0f vf=kf= g= 8]la6 /sd j|m]l86
/sd
a}ª\s vftf 8]la6 !),))) –
gub vftf j|m]l86 – !),)))
-a}ª\sdf gub bflvnf ul/of]_
o; sf/f]af/n] a}ª\s vftf / gub vftfnfO{ k|efj kfb{5 . a}ª\s vftf JolStut vftf / gub vftf
jf:tljs vftf xf] . a}ª\s gub kfpg] kIf ePsfn] a}ª\s vftfnfO{ JolStut vftfsf] lgodfg';f/
8]la6 ul/G5 . gub a}ª\sdf hDdf x'g] ePsfn] j|m]l86 ul/G5 . n]vf ;dLs/0f lgodfg';f/ a}ª\s
;DklQ xf] . a}ª\sdf /sd hDdf ubf{ a}ª\s df}Hbft a9\5 To;sf/0f a}ª\s vftf 8]la6 ul/G5 . gub
vftfn] klg ;DklQsf] k|ltlglwTj ub{5 / gub 36\5 . To;sf/0f gub vftfnfO{ j|m]l86 ul/G5 .
#= gubdf ;fdfg vl/b ubf{
?=%,))) sf]] ;fdfg gubdf vl/b ul/of].
/sd
vl/b vftf -;fdfg vftf_ 8]la6 %,))) –
gub vftf j|m]l86 – %,)))
-gubdf ;fdfg vl/b ul/of] _
o; sf/f]af/n] vl/b vftf -;fdfg vftf_ / gub vftfnfO{ c;/ ub{5 . b'j} vftf jf:tljs
vftfx¿ x'g\ . To;sf/0f ;fdfg Joj;foleq cfPsfn] ;fdfg vftfnfO{ 8]la6 ul/G5 . Jofj;flos
k|of]hgsf nflu j:t' vl/b ubf{ ;fdfg vftf sf] ;6\6f vl/b vftf 8]la6 ug'{ a9L ;fGble{s x'G5 .
;fdfg lsGbf gub uPsfn] gub vftfnfO{ j|m]l86 ul/G5 .
Jofkfl/s k|of]hgsf nflu j:t' vl/b ul/G5 jf laj|mL ug]{ p2]Zon] vl/b ul/Psf j:t'x¿nfO{ dfq
;fdfg elgG5 . o:tf Jofkfl/s j:t' vl/b ul/Psf] 5 eg] vl/b vftfnfO{ 8]la6 ul/G5 .

Jofkfl/s j:t'sf] ;6\6fdf Joj;fon] cfkm\g} k|of]usf nflu s'g} :yfoL ;DklQ vl/b u/]sf] 5 eg] vl/b
vftfnfO{ 8]la6 gu/L ;DalGwt ;DklQnfO{ g} 8]la6 ul/G5 .
Jofj;flos sfof{nosf nflu ?=%,))) sf] d]l;g vl/b ubf{ .
/sd
d]l;g vftf 8]la6 %,))) –
-d]l;g gubdf vl/b ul/of]_
dflysf] sf/f]af/df vl/b vftfnfO{ 8]la6 ug{ kfOFb}g . t/ d]l;g/Ls} Jofkf/L xf] eg] p;n] vl/b u/]sf]
d]l;g/L Jofkfl/s j:t' xf] . To;sf/0f d]l;g/L vl/b ubf{ vl/b vftfnfO{ 8]la6 ul/G5 . o; cy{df
kmlg{r/ k;nsf nflu kmlg{r/ Jofkfl/s j:t' xf] . :6];g/L k;n]sf nflu k':ts jf d;nGb ;fdfu|L
Jofkfl/s j:t' xf] . Jofkfl/s j:t' vl/b ubf{ vl/b vftfnfO{ 8]la6 ug]{ ul/G5 . of] sf/f]af/df
Joj;fon] cfkm\gf] k|of]usf nflu d]l;g vl/b u/]sf] 5 . laj|mL ug]{ p2]Zon] d]l;g vl/b gu/L cfkm\g}
Joj;flos k|of]usf nflu vl/b ul/Psfn] vl/b vftfsf] ;6\6f d]l;g vftfnfO{ 8]la6 ul/Psf] 5 .
$= pwf/f]df ;fdfg vl/b ubf{
cfo{gaf6 ?=!),))) sf] ;fdfg pwf/f]df vl/b ul/of].
ldlt ljj/0f vf=kf= 8]la6 /sd j|m]l86
g= /sd
vl/b vftf 8]la6 !),))) –
cfo{g vftf j|m]l86 – !),)))
-cfo{gaf6 ;fdfg pwf/f]df vl/b ul/of] _
dfly sf/f]af/n] vl/b vftf / cfo{g vftfnfO{ k|efj kfb{5 . oxfF pwf/f]df vl/b u/]sfn] cfo{gnfO{
ltg{ afFsL 5 . cfo{g vftf JolStut vftfcGtu{t kg]{ ePsfn] n]vf clen]vsf] lgodfg';f/ lbg] kIf
-cfo{g vftf_ nfO{ j|m]l86 ul/G5 . ;fdfg jf:tljs vftf xf] / ;fdfg vl/b ul/Psfn]] vl/b vftf
8]la6 ul/G5 . cfo{g vftf JolStut vftf xf] . n]vf clen]vsf] JolStut vftfsf] lgodfg';f/ lbg]
kIf cfo{g ePsfn] cfo{g vftfnfO{ j|m]l86 ul/Psf] 5 .
%= gubdf ;DklQ vl/b ubf{
gub ?=@,))) df d]l;g vl/b ul/of] .
/sd
d]l;g vftf 8]la6 @,))) –
gub vftf j|m]l86 – @,)))
-gubaf6 d]l;g vl/b ul/of] _
o; sf/f]af/n] d]l;g vftf / gub vftfdf k|efj kfb{5 . b'j} vftf jf:tljs vftf x'g\ . jf:tljs
vftfsf] lgodfg';f/ h] cfpF5 8]la6 / h] hfG5 j|m]l86 x'g] ePsfn] d]l;g ;+:yfdf cfPsfn] 8]la6 /
gub uPsfn] j|m]l86 ul/Psf] 5 .
^= pwf/f]df ;DklQ vl/b ubf{
Pk]S; 6«]8;{af6 kmlg{r/ ?=!),))) pwf/f]df vl/b ul/of].
/sd
kmlg{r/ vftf 8]la6 !),))) –
Pk]S; 6«]8;{ vftf j|m]l86 – !),)))
-Pk]S; 6«]8;{af6 kmlg{r/ pwf/f]df vl/b
ul/of] _
pSt sf/f]af/n] kmlg{r/ vftf / Pk]S; 6«]8;{ vftfnfO{ k|efj kfb{5 . kmlg{r/ vftf jf:tljs vftf
xf] . kmlg{r/ cfPsfn] jf:tljs vftfsf] lgodcg';f/ h] cfpF5, ;f] 8]la6 x'g] ePsfn] kmlg{r/
vftfnfO{ 8]la6 ul/G5 . Pk]S; 6«]8;{ vftf JolStut vftf xf] . kmlg{r/ vl/b ubf{ Pk]S; 6«]8;{
lbg]] kIf ePsfn] JolStut vftfsf] lgodfg';f/ j|m]l86 ul/G5 . n]vf ;dLs/0f lgodfg';f/ kmlg{r/
vl/b ubf{ kmlg{r/ df}Hbft÷;DklQ a9]sfn] kmlg{r/ vftf 8]la6 / Pk]S; 6«]8;{af6 pwf/f]df vl/b
u/]sfn] ltg{ afFsL bfloTj÷;fx' a9]sfn] Pk]S; 6«]8;{sf] vftfnfO{ j|m]l86 ul/Psf] 5 .
&= gubdf j:t' laj|mL ubf{
?= @,))) sf] ;fdfg gubdf laj|mL ul/of] .
/sd
gub vftf 8]la6 @,))) –
laj|mL vftf j|m]l86 – @,)))
-gubdf ;fdfg laj|mL ul/of] _
of] sf/f]af/n] gub vftf / ;fdfg vftfdf k|efj kfb{5 . b'j} vftf jf:tljs vftfcGtu{t kg]{ ePsfn]
gub cfPsfn] gub vftf 8]la6 ul/G5 / ;fdfg uPsfn] laj|mL vftfnfO{ j|m]l86 ul/G5 . Jofkfl/s
j:t' laj|mL ul/Psfn] ;fdfg vftfsf] ;6\6f laj|mL vftfnfO{ j|m]l86 ug'{ a9L ;fGble{s x'G5 .
*= pwf/f]df ;fdfg laj|mL ubf{
gjLgfnfO{ pwf/f]df ?=& ))) sf] ;fdfg laj|mL ul/of] .

ldlt ljj/0f vf=kf= g= 8]la6 j|m]l86
/sd /sd
gjLgfsf] vftf 8]la6 & ))) –
laj|mL vftf j|m]l86 – & )))
-gjLgfnfO{ pwf/f]df ;fdfg laj|mL ul/of]_
of] sf/f]af/n]] gjLgfsf] vftf / laj|mL vftfnfO{ k|efj kfb{5 . gjLgf JolStut vftfcGtu{t kg]{
ePsfn] JolStut vftfsf] lgodfg';f/ kfpg] kIf gjLgf ePsfn] gjLgfsf] vftfnfO{ 8]la6 ul/G5 .
laj|mL ubf{ ;fdfg uPsfn] laj|mL vftfnfO{ j|m]l86 ul/G5 .
n]vf ;dLs/0f lgodsf cfwf/df klg pwf/f]df ;fdfg laj|mL u/]kl5 gjLgfaf6 /sd kfpg afFsL
ePsfn] cf;fdL a9\of] To;sf/0f gjLgfsf] vftf 8]la6 / ;fdfg 36]sfn] laj|mL vftf j|m]l86 ul/G5 .
(= gubdf ;DklQ laj|mL ubf{
gub ?=^,))) df pks/0f laj|mL ul/of] .
/sd
gub vftf 8]la6 ^,))) –
pks/0f vftf j|m]l86 – ^,)))
-gubdf pks/0f laj|mL ul/of]_
dflysf] sf/f]af/n] gub vftf / pks/0f vftfnfO{ k|efj kfb{5 . gub cfPsfn] gub vftf 8]la6 /
pks/0f uPsfn] pks/0f vftf j|m]l86 ul/G5 . oxfF pks/0f vftfsf] ;6\6f laj|mL vftfnfO{ j|m]l86
ug{ kfO{+b}g lsgeg] pks/0f Jofkfl/s j:t' xf]Og . Jofkfl/s j:t' a]Rbf dfq laj|mL vftfnfO{ j|m]l86
ug'{kb{5 . n]vf ;dLs/0fsf cfwf/df klg pks/0f a]Rbf pks/0f÷;DklQ 36\g] ePsfn] pks/0f
vftfnfO{ j|m]l86 ul/G5 / laj|mLaf6 gub k|fKt x'g] tyf ;DklQ a9\g] ePsfn] gub vftfnfO{ 8]la6
ul/G5 .
!)= ;DklQsf] pwf/f]df laj|mL ubf{
lx/fnfO{ ?=%))) sf] kmlg{r/ laj|mL ul/of] .
/sd
lx/fsf] vftf 8]la6 %))) –
kmlg{r/ vftf j|m]l86 – %)))
-lx/fnfO{ pwf/f] kmlg{r/ laj|mL ul/of] _
of] sf/f]af/n] lx/fsf] vftf / kmlg{r/ vftf k|efljt x'G5g\ . JolStut vftfsf] lgodfg';f/ lx/f
kfpg] kIf ePsfn] lx/fsf] vftfnfO{ 8]la6 / jf:tljs vftfsf] lgodfg';f/ h] hfG5, ;f]nfO{ j|m]l86
ul/g] ePsfn] kmlg{r/ uPsf] -36]sf]_ n] kmlg{r/ vftfnfO{ j|m]l86 ul/G5 .
!!= ;fx'nfO{ /sd e'StfgL ubf{
cfo{gnfO{ ?=!),))) gub e'StfgL ul/of].
/sd
cfo{gsf] vftf 8]la6 !),))) -
gub vftf j|m]l86 - !),)))
(;fx'nfO{ k"/f /sd gub e'StfgL ubf{)
dflysf] sf/f]af/n] cfo{gsf] vftf / gub vftfnfO{ k|efj kfb{5 . cfo{g JolStut vftf xf] / kfpg]
kIf ePsfn] cfo{gsf] vftf 8]la6 ul/G5 . gub jf:tljs vftf xf] / gub uPsfn] gub vftfnfO{
j|m]l86 ul/G5 . n]vf ;dLs/0f lgodfg';f/ cfo{g xfd|f] ;fx' xf] / ;fx'nfO{ gub ltbf{ ltg'{kg]{ bfloTj
36]sfn] cfo{gsf] vftf 8]la6 ul/G5 / gub ;DklQ 36]sfn] gub vftfnfO{ j|m]l86 ul/G5 .
!@= ;fx'nfO{ 5'6;lxt gub e'StfgL ubf{
cfo{gnfO{ ?=(,$)) gub ltl/of] / 5'6 ?=^)) k|fKt ul/of].
/sd
cfo{gsf] vftf 8]la6 !),))) –
gub vftf j|m]l86 – (,$))
5'6 vftf j|m]l86 – ^))
-cfo{gnfO{ gub ltl/of] / 5'6 k|fKt ul/of] _
of] sf/f]af/n] cfo{gsf] vftf, gub vftf, / 5'6 vftfnfO{ k|efj kf/]sf] 5 . cfo{g kfpg] kIf xf] /
k"/} /sd r'Stf ePsfn] cfo{gsf] vftfnfO{ k"/} /sd;lxt 8]la6 ul/of] . gub vftf jf:tljs vftf
xf] / gub uPsfn] gub vftfnfO{ j|m]l86 ul/of] . 5'6 vftf gfddfqsf] vftf xf] / ;fx'nfO{ /sd ltbf{
5'6 kfPsfn] 5'6 cfDbfgL÷ kmfObf ePsfn] 5'6 vftfnfO{ j|m]l86 ul/of] .
n]vf ;dLs/0f lgodfg';f/ ;fx'sf] ?=!),))) /sd r'Stf ePsfn] ?=!),))) bfloTj 36\of] To;sf/0f
cfo{gsf] vftf 8]la6 ul/of] . gub 36]sfn] gub vftfnfO{ j|m]l86 ul/of] / 5'6 kfpFbf cfDbfgL a9]sfn]
5'6 vftfnfO{ j|m]l86ul/of] .
!#= cf;fdLaf6 /sd k|fKt x'Fbf
k|ltef 6]«8;{af6 gub ?=&,))) k|fKt eof]] .
/sd
gub vftf 8]la6 &,))) –
k|ltef 6]«8;{sf] vftf j|m]l86 – &,)))
- k|ltef 6]«8;{af6 gub k|fKt eof]] _
of] sf/f]af/df k|ltef 6]«8;{af6 klxnf pwf/f] ;fdfg laj|mL u/]afktsf] /sd k|fKt eof] . of] sf/f]af/n]
k|ltef 6]«8;{sf] vftf / gub vftfdf k|efj kfb{5 . k|ltef 6]«8;{ JolStut vftf xf] . k|ltef 6]«8;{ lbg]
kIf ePsfn] j|m]l86 ul/of] . gub jf:tljs vftf xf] / gub cfPsfn] 8]la6 ul/of] . To;}u/L n]vf
;dLs/0f lgodfg';f/ lng'kg]{ /sd 36]sfn] k|ltef 6]«8;{sf] vftfnfO{ j|m]l86 ul/of] . ;DklQ gub
ePsf] / a9\g uPsfn] gubnfO{ 8]la6 ul/of] .
!$= c;fdLaf6 /sd k|fKt ubf{
gjLgfaf6 gub ?=^,*)) k|fKt eof] / ?=@)) 5'6 lbOof].
/sd
gub vftf 8]la6 =^,*)) –
5'6 vftf 8]la6 @)) –
gjLgfsf] vftf j|m]l86 – &,)))
-gjLgfaf6 gub k|fKt eof] / 5'6 lbOof] _
of] sf/f]af/n] gub vftf, 5'6 vftf / gjLgfsf] vftfnfO{ k|efj kfb{5 . gub jf:tljs vftf ePsfn]
gub cfpFbf 8]la6 ul/of] . 5'6 vftf gfd dfqsf] vftf xf] / gjLgfnfO{ lbOPsf] 5'6 Joj;fosf]
gf]S;fg ePsfn] 8]la6 ul/of] . gjLgf lbg] kIf ePsfn] gjLgfsf] vftfnfO{ j|m]l86 ul/of] .
!%= vr{sf] e'StfgL ubf{
tnaafkt gub ?=!%,))) ltl/of] .
/sd
tna vftf 8]la6 !%,))) –
gub vftf j|m]l86 – !^,)))
-gubaf6 tna ltl/of] _
dflysf] sf/f]af/n] tna vftf / gub vftfnfO{ k|efj kfb{5 . tna gfd dfqsf] vftfcGtu{t kg]{ /
of] vr{ ePsfn] tna vftfnfO{ 8]la6 ul/of] eg] Joj;foaf6 gub 36\g] ePsfn] gub vftfnfO{
j|m]l86 ul/of] .
!^= cfDbfgL k|fKt x'Fbf
Aofhafkt gub ?=!,))) k|fKt eof] .
/sd
gub vftf 8]la6 =!,))) –
Aofh cfDbfgL vftf j|m]l86 – =!,)))
-Aofhafkt gub k|fKt eof]_
of] sf/f]af/n] Aofh cfDbfgL vftf / gub vftfnfO{ k|efj kf/]sf] 5 . of] sf/f]af/df cfDbfgL a9]sfn]
Aofh cfDbfgL vftfnfO{ j|m]l86 ul/of] eg] gub k|fKt ePsfn] gub vftfnfO{ 8]la6 ul/of] .
!&= c;'n x'g g;Sg] jf v/fa C0f n]lvof]
?= %,))) df]xgaf6 kfpg'kg]{df df]xgn] /sd ltg{ g;Sg] ePsfn] v/fa C0f n]lvof] .
/sd
v/fa C0f vftf 8]la6 %,))) –
df]xgsf] vftf j|m]l86 – %,)))
-v/fa C0f vftf ul/of]_
o; sf/f]af/n] v/fa C0f vftf / df]xgsf] vftfnfO{ k|efj kfb{5 . v/fa C0f gfd dfqsf] vftf xf] .
of] Joj;fosf nflu gf]S;fg ePsfn] 8]la6 ul/of] . df]xgaf6 C0f gp7\g] lglZrt ePkl5 df]xgsf]
vftf aGb ul/G5 / /sd r'Stf ePsf] dfgL cf;fdL jf ;DklQ 36]sfn] df]xgsf] vftf j|m]l86 ul/G5 .
!*= Joj;fosf dflnsn] ;+:yfaf6 3/fo;L k|of]hgsf nflu gub lemSbf
Joj;fosf dflnsåf/f gub ?= %,))) ;+:yfaf6 3/fo;L k|of]hsf nflu lemlsof] .
/sd
k'FhL lkmtf{ vftf 8]la6 %,))) –
-JolStut k|of]hgsf nflu ;+:yfaf6 gub
lemlsof]_
dflysf] sf/f]af/n] k'FhL lkmtf{ vftf / gub vftfnfO{ k|efj kfb{5 . gub ?= %,))) JolStut
sfdsf nflu k|of]u u/]sfn] k'FhL lkmtf{ vftfnfO{ ?= %,))) n] 8]la6 ul/G5 eg] gub jf:tljs vftf
ePsf] / Joj;foaf6 gub aflx/ uPsfn] j|m]l86 ul/of] .
!(= ;DklQdf x|f;s6\6L ubf{
pks/0fdf ?=%,))) x|f; s6\6L ul/of].
/sd
x|f;s6\6L vftf 8]la6 %,))) –
pks/0f vftf j|m]l86 – %,)))
-pks/0fdf x|f; s6\6L ul/of]_
pSt sf/f]af/n] pks/0f / x|f;s6\6L vftfnfO{ k|efj kfb{5 . x|f;s6\6L vr{ ePsfn] x|f;s6\6L
vftfnfO{ 8]la6 ul/of] . x|f;s6\6L x'Fbf pks/0fsf] d"No 36\g] ePsfn] pks/0f vftfnfO{ j|m]l86
ul/of] .
@)= ltg{ afFsL vr{
?=&,))) Hofnf ltg{ afFsL /x]sf] .
/sd
Hofnf vftf 8]la6 &,))) –
Hofnf ltg{ afFsL vftf j|m]l86 – &,)))
-Hofnf ltg{ afFsL)
o; sf/f]af/n] Hofnf vftf / Hofnf ltg{ afFsL vftfnfO{ k|efj kfb{5 . Hofnf vr{ ePsfn] 8]la6
ul/G5 eg] ltg{ afFsL Hofnf bfloTj ePsfn] Hofnf ltg{ afFsL vftfnfO{ j|m]l86 ul/G5 .
@!= vr{ clu|d e'StfgL ubf{
clu|d tnaafkt gub ?= %^,))) gub ltl/of] .
/sd
clu|d tna vftf 8]la6 %^,))) –
gub vftf j|m]l86 – %^,)))
-clu|d tna ltl/of]_
o; sf/f]af/df clu|d tna vftf / gub vftf k|efljt ePsf 5g\ . clu|d vr{sf] e'StfgL ug'{
eg]sf] ;DklQ a9\g' xf] . To;y{ clu|d tna vftfnfO{ 8]la6 ul/of] / gub uPsfn] gub vftf
j|m]l86 ul/Psf] 5 .
@@= cfDbfgL clu|d k|fKt ubf{
clu|d sld;g cfDbfgLafkt gub ?=$,))) k|fKt eof].
/sd
gub vftf 8]la6 $,))) –
clu|d sld;g cfDbfgL vftf j|m]l86 – $,)))
-clu|d sld;g cfDbfgL k|fKt eof]_
pSt sf/f]af/n] gub vftf / clu|d sld;g cfDbfgL vftfnfO{ k|efljt ub{5 . gub cfPsfn] gub
vftfnfO{ 8]la6 ul/of] . clu|d sld;g k|fKt u/]kl5 bfloTj a9\g] ePsfn] clu|d sld;g cfDbfgL
vftfnfO{ j|m]l86 ul/Psf] 5 .
pbfx/0f g= !
lgDglnlvt sf/f]af/x¿sf cfwf/df d'gf kmlg{r/ Nof8sf] k|f/lDes clen]v tof/ kfg'{xf];\ .
r}q ! gub ?= !,)),))) nufgL u/L Joj;fo ;'? ul/of] .
r}q % ef8fafkt gub ?= !),))) ltl/of] .
r}q !@ ?= %))) tyf ?= &))) sf] dfn;fdfg j|mdzM gub / pwf/f]df vl/b ul/of] .
r}q !% gub ?= %))) sf] dfn;fdfg laj|mL ul/of] .
r}q !* a}ª\saf6 gub ?= $,))) lemlsof] .
r}q @@ gub ?= !),))) a}ª\sdf hDdf ul/of] .
r}q @% tnaafktsf] vr{ ?= *,))) ltg{ afFsL
r}q @& ;fx'nfO{ gub ?= ^(,)) e'StfgL u/L ?= !)) 5'6 kfOof] .
r}q #) clu|d sld;gafkt gub ?= ^,))) k|fKt ul/of] .
pQ/
d'gf kmlg{r/ NofG8
k|f/lDes clen]v
gub vftf 8]la6 !)),))) –
r}q ! k'FhL vftf j|m]l86 – !)),)))
-gub nufgL u/L Joj;fo ;'? ul/of] ._
ef8f vftf 8]la6 !),))) –
r}q % gub vftf j|m]l86 – !),)))
-3/ ef8fafkt gub ltl/of] ._
vl/b vftf 8]la6 !@,))) –
r}q !@ ;fx'sf] vftf j|m]l86 – &,)))
-dfn;fdfg gub tyf pwf/f]df vl/b
ul/of] ._
gub vftf 8]la6 %,))) –
r}q !% laj|mL vftf j|m]l86 – %,)))
-dfn;fdfg gubdf laj|mL ul/of] ._
gub vftf 8]la6 $,))) –
r}q !* a}ª\s vftf j|m]l86 – $,)))
-a}ª\saf6 gub lemlsof] ._
a}ª\s vftf 8]la6 !),))) –
r}q @@ gub vftf j|m]l86 – !),)))
-gub a}ª\sdf hDdf ul/of] ._
tna vftf 8]la6 *,))) –
r}q @% ltg{ afFsL tna vftf j|m]l86 – *,)))
-tnaafktsf] vr{ ltg{ afFsL ._
;fx'sf] vftf 8]la6 &,))) –
gub vftf j|m]l86 – ^,())
r}q @&
5'6 vftf j|m]l86 – !))
-;fx'nfO{ gub e'StfgL u/L 5'6 kfOof] ._
r}q #) clu|d sld;g vftf j|m]l86 ^,)))
-clu|d sld;gafkt gub k|fKt ._ –
pbfx/0f g= @
lgDglnlvt sf/f]af/x¿sf cfwf/df s~rg 6«]l8ª ;]G6/sf] k|f/lDes clen]v tof/ kfg'{xf];\ .
hgj/L ! a}ª\sdf gub ?= %),))) hDdf ul/of] .
hgj/L % gub ?= !),))) tyf pwf/f] ?= !),))) sf] ;fdfg laj|mL ul/of] .
hgj/L * ?= !,))) clu|d ef8f ;lxt ?= %,))) ef8f ltl/of] .
hgj/L !! Aofhafkt gub ?= ^,))) k|fKt ul/of] .
hgj/L !$ ?= %),))) sf] kmlg{r/ gub ?= %@,))) df laj|mL ul/of] .
hgj/L !% a}ª\saf6 JolStut k|of]usf nlfu gub ?= @,))) lemlsof] .
hgj/L !* jiff{sf] kfgLn] ?= !),))) sf] ;fdfg gf]S;fgL eof] .
hgj/L @) bfg]Zj/ xfp;af6 ?= !),))) sf] ;fdfg vl/b ul/of] .
hgj/L @^ ?= !),))) tna / ?= !),))) Hofnf ltg{ afFsL .
hgj/L #) bfg]Zj/ xfp;nfO{ gub e'StfgL ul/of] / !) k|ltzt 5'6 kfOof] .
pQ/
s~rg 6«]l8ª ;]G6/
k|f/lDes clen]v
a}ª\s vftf 8]la6 %),))) –
hgj/L ! gub vftf j|m]l86 – %),)))
-a}ª\sdf gub hDdf ul/of] ._
gub vftf 8]la6 !),))) –
cf;fdL vftf j|m]l86 !),))) –
hgj/L %
laj|mL vftf j|m]l86 @),)))
-;fdfg gub tyf pwf/f]df laj|mL ul/of] _
ef8f vftf 8]la6 #,))) –
clu|d ef8f vftf j|m]l86 @,))) –
hgj/L *
-clu|d ef8f ltl/of] ._
hgj/L !! Aofh vftf j|m]l86 – ^,)))
-Aofhafkt gub k|fKt ul/of] ._
gub vftf 8]la6 %@,))) –
kmlg{r/ vftf j|m]l86 – %),)))
hgj/L !$
gfkmf vftf j|m]l86 @,)))
-gfkmfsf nflu kmlg{r/ laj|mL ul/of] ._
k'FhL lkmtf{ vftf 8]la6 @,))) –
a}ª\s vftf j|m]l86 – @,)))
hgj/L !%
-a}ª\saf6 JolStut k|of]usf nflu
gub lemlsof]_
gfkmf gf]S;fg vftf 8]la6 !),))) –
vl/b vftf j|m]l86 – !),)))
hgj/L !&
-jiff{sf] kfgLn] ;fdfgsf] gf]S;fgL
eof] ._
vl/b vftf 8]la6 !),))) –
bfg]Zj/ xfp;sf] vftf j|m]l86 – !),)))
hgj/L @)
-bfg]Zj/ xfp;af6 dfn;fdfg vl/b
ul/of] ._
tna vftf 8]la6 !),))) –
Hofnf vftf 8]la6 !),))) –
hgj/L @^ ltg{ afFsL tna vftf j|m]l86 !),)))
ltg{ afFsL Hofnf vftf j|m]l86 !),)))
-tna / Hofnf ltg{ afFsL_
bfg]Zj/ xfp;sf] vftf 8]la6 !),))) –
gub vftf j|m]l86 – (,)))
hgj/L #) 5'6 vftf j|m]l86 – !,)))
-bfg]Zj/ xfp;nfO{ gub e'StfgL u/L
5'6 kfOof] ._
pbfx/0f g= #
dxfsfnL lnld6]8sf lgDglnlvt sf/f]af/x¿sf cfwf/df j}zfv dlxgfsf]] k|f/lDes clen]v tof/
kfg'{xf];\ .
j}zfv ! gub df}Hbft ?= &),))), a}ª\s df}Hbft ?= *),))), kmlg{r/ ?= !,)),))) tyf
a}ª\s C0f ?= $),))) af6 Joj;fo ;~rfng ul/of] .
j}zfv % dfn;fdfg gub ?= *%,))) df laj|mL ul/of] .
j}zfv & gub ?= %),))) df dfn;fdfg vl/b ul/of] .
j}zfv !) ?= !),))) sf] dfn;fdfg Pk]S; xfp;nfO{ laj|mL ul/of] .
j}zfv !@ gub ?= !@,))) a}ª\sdf hDdf ul/of] .
j}zfv @) tna vr{afkt gub ?= !),))) e'StfgL ul/of] / tna ?= @,))) ltg{ afFsL /x]sf] .
j}zfv @^ gjLgfnfO{ dlxgfsf] ?= !@,))) tna lbg] u/L sd{rf/Ldf lgo'St ul/of] .
j}zfv @* 3/fo;L k|of]hgsf nflu sfof{noaf6 gub ?= &,))) lemlsof] .
j}zfv #) cf;fdLaf6 C0f /sd ?= %,))) ;ª\sng x'g g;ls v/fa C0f n]lvof] .
pQ/
dxfsfnL lnld6]8
k|f/lDes clen]v
gub vftf 8]la6 &),))) –
a}ª\s vftf 8]la6 *),))) –
kmlg{r/ vftf 8]la6 !,)),))) –
j}zfv ! a}ª\s C0f vftf j|m]l86 – $),)))
k'FhL vftf j|m]l86 – @!),)))
-gub df}Hbft, a}ªs\ df}Hbft, kmlg{r/ tyf
a}ªs
\ C0faf6 Joj;fo ;~rfng ul/of] ._
gub vftf 8]la6 *%,))) –
j}zfv % laj|mL vftf j|m]l86 *%,)))
vl/b vftf 8]la6 %),))) -
gub vftf j|m]l86 – %),)))
j}zfv &
-dfn;fdfg gubdf vl/b ul/of]._
Pk]S; xfp; vftf 8]la6 !),))) –

laj|mL vftf j|m]l86 – !),)))
j}zfv !)
-dfn;fdfg Pk]S; xfp;nfO{ laj|mL
ul/of] ._
a}ª\s vftf 8]la6 !@,))) –
j}zfv !@ gub vftf j|m]l86 – !@,)))
-gub a}ª\sdf hDdf ul/of] ._
tna vftf 8]la6 !@,))) –
gub vftf j|m]l86 – !),)))
j}zfv @) ltg{ afFsL tna vftf j|m]l86 – @,)))
-tna vr{afkt gub e'StfgL ul/of] /
tna ltg{ afFsL /x]sf] ._
k'FhL lkmtf{ vftf 8]la6 &,))) –
gub vftf j|m]l86 – &,)))
j}zfv @* -3/fo;L k|of]hgsf nflu sfof{noaf6
gub lemlsof] ._
v/fa C0f vftf 8]la6 %,))) –
cf;fdL vftf j|m]l86 – %,)))
j}zfv #) -cf;fdLaf6 C0f /sd ;ª\sng x'g
g;sL v/fa C0f n]lvof] ._
gf]6 M j}zfv @^ sf] sf/f]af/df gjLgfnfO{ sd{rf/Lsf ¿kdf lgo'St dfq u/]sfn] lgo'lStsf] ;dodf
o;n] ;+:yfsf] cfly{s kIfnfO{ c;/ gkfg]{ x'Fbf of] sf/f]af/nfO{ k|f/lDes clen]v k'l:tsfdf clen]v
ul/Fb}g .
pbfx/0f g=$
v8]gL Jofkf/ s]Gb|sf lgDglnlvt sf/f]af/x¿sf cfwf/df kmfu'g dlxgfsf]] k|f/lDes clen]v tof/
kfg'{xf];\ .
kmfu'g ! gub ?= %),))), d]l;g ?= &),))) tyf ?= #),))) cf;fdLsf vftfx¿af6
Joj;fo ;~rfng ul/of] .
kmfu'g $ cfo{g sG;g{af6 ?= $),))) sf] dfn;fdfgx¿ vl/b ul/of] .
kmfu'g ^ sld;g cfDbfgLafkt gub ?= &))) kfpg afFsL /x]sf] .
kmfu'g & Hofnf afkt gub ?= %,))) >L df]xgnfO{ ltl/of] .
kmfu'g !) cfo{g sG;g{nfO{ ?= !),))) ;fdfg lkmtf{ ul/of] .
kmfu'g !@ gjLgfnfO{ ?= *,))) sf] dfn;fdfg laj|mL ul/of] .
kmfu'g !% ?= #),))) sf] d]l;g ?= %,))) 3f6f x'g] u/L laj|mL ul/of] .
kmfu'g !* pks/0fdf ?= &,))) x|f;s6\6L ul/of] .
kmfu'g @@ ?= !),))) sf] ;fdfg gf]S;fgL eof] / $) k|ltzt /sd aLdf sDkgLaf6 kfpg
afFsL .
kmfu'g #) r]saf6 ?= &,))) clu|d 3/ef8f ltl/of]] .
pQ/
v8]gL Jofkf/ s]Gb|
k|f/lDes clen]v
ldlt ljj/0f vf=kf= 8]la6 /sd j|m]l86
g= /sd
gub vftf 8]la6 %),))) -
d]l;g vftf 8]la6 &),))) -
-
cf;fdL vftf 8]la6 #),)))
kmfu'g ! - !%),)))
k'FhL vftf j|m]l86
-gub, d]l;g tyf cf;fdLsf vftfx¿af6
Joj;fo ;~rfng ul/of] ._
vl/b vftf 8]la6 $),))) -
cfo{g sG;g{sf] vftf j|m]l86 $),)))
kmfu'g $
-cfo{g sG;g{af6 dfn;fdfg vl/b
ul/of] ._
sld;g k|fKo vftf 8]la6 &,))) -
sld;g cfDbfgL vftf j|m]l86 - &,)))
kmfu'g ^
-sld;g cfDbfgLafkt gub kfpg afFsL
/x]sf] ._
Hofnf vftf 8]la6 %,))) -
kmfu'g & gub vftf j|m]l86 - %,)))
-Hofnfafkt >L df]xgnfO{ gub ltl/of] ._
cfo{g sG;g{sf] vftf 8]la6 !),))) -
kmfu'g !) vl/b lkmtf{ vftf j|m]l86 - !),)))
-cfo{g sG;g{nfO{ ;fdfg lkmtf{ ul/of] ._
gjLgfsf] vftf 8]la6 *,))) -
kmfu'g !@ laj|mL vftf j|m]l86 - *,)))
-dfn;fdfg pwf/f]df laj|mL ul/of]._
gub vftf 8]la6 @%,))) -
gfkmf gf]S;fg 8]la6 %,)))
kmfu'g !% d]l;g/L vftf j|m]l86 - #),)))
-d]l;g 3f6fdf laj|mL ul/of] ._
x|f;s6\6L vftf 8]la6 &,))) -

kmfu'g !* pks/0f vftf j|m]l86 - &,)))
-pks/0fdf Xf;s6\6L ul/of] ._
ladf bfaL kfpg afFsL vftf 8]la6 $,))) -
gfkmf gf]S;fg vftf 8]la6 ^,))) -
kmfu'g @@ vl/b vftf j|m]l86 !),)))
-;fdfg gf]S;fgL x'Fbf s]xL /sd aLdfaf6
kfpg afFsL ._
clu|d ef8f vftf 8]la6 &,))) -
kmfu'g #) a}ª\s vftf j|m]l86 - &,)))
-r]saf6 clu|d ef8f ltl/of] ._
pbfx/0f g= %
/fKtL 6]«l8ª ;]G6/sf lgDglnlvt sf/f]af/x¿sf cfwf/df >fj0f dlxgfsf]] k|f/lDes clen]v tof/
kfg'{xf];\ .
>fj0f ! gub ?= &),))) tyf ?= #),))) cf;fdLsf vftfx¿af6 Joj;fo ;~rfng ul/of] .
>fj0f # gub ?= *,))) clu|d ef8f ltl/of] .
>fj0f % /lagfaf6 ?= $),))) sf] dfn;fdfg vl/b ul/of] .
>fj0f * gub ?= %,))) a}ª\sdf hDdf ul/of] .
>fj0f !) >L /lagnfO{ ?= !),))).– sf] dfn;fdfg lkmtf{ ul/of] .
>fj0f !% 3/fo;L k|of]hgsf] Joj;foaf6 nflu ?= %,))).– sf] ;fdfg lemlsof] .
>fj0f !* ?= ^,))).– sf] ;fdfg gf]S;fgL x'Fbf gub ?= @,))).– aLdf sDkgLaf6 bfaL
:j¿k gub k|fKt eof]
>fj0f @) a}ª\sdf ?= @,))).– gub hDdf ul/of] .
>fj0f @^ tnaafktsf] vr{ ?= &,%)).– ltg{ afFsL
>fj0f #) /lagnfO{ k"0f{ e'StfgL x'g] u/L gub ?= @),))).– / ?= (,*)).– r]saf6 e'StfgL
ul/of] .
pQ/
/fKtL 6«]l8ª ;]G6/
k|f/lDes clen]v
/sd
gub vftf 8]la6 &),))) -
cf;fdL vftf 8]la6 #),))) -
>fj0f ! k'FhL vftf j|m]l86 - !)),)))
-ljleGg ;DklQaf6 Joj;fo ;'?
ul/of] ._
clu|d ef8f 8]la6 *,))) -
>fj0f # gub vftf j|m]l86 *,)))
-clu|d ef8f ltl/of] ._
vl/b vftf 8]la6 $),))) -
/lagsf] vftf j|m]l86 - $),)))
>fj0f %
-dfn;fdfg /lagaf6 pwf/f]df vl/b
ul/of] ._
a}ª\s vftf 8]la6 %,))) -
>fj0f * gub vftf j|m]l86 - %,)))
/lagsf] vftf 8]la6 !),))) -
>fj0f !) vl/b lkmtf{ vftf j|m]l86 - !),)))
-/lagnfO{ ;fdfg lkmtf{ ul/of] ._
k'FhL lkmtf{ vftf 8]la6 %,))) -
vl/b vftf j|m]l86 - %,)))
>fj0f !%
-3/fo;L k|of]hgsf nflu Joj;foaf6
;fdfg lemlsof] ._
gub vftf 8]la6 @,))) -
gfkmf gf]S;fg vftf 8]la6 $,)))
vl/b vftf j|m]l86 - ^,)))
>fj0f !*
-;fdfgsf] gf]S;fgL x'Fbf s]xL /sd
aLdf sDkgLaf6 bfaL :j¿k gub
k|fKt eof] ._
a}ª\s vftf 8]la6 @,))) -
>fj0f @) gub vftf j|m]l86 - @,)))
tna vftf 8]la6 &,%)) -
>fj0f @^ ltg{ afFsL tna vftf j|m]l86 - &,%))
-tnaafktsf] vr{ ltg{ afFsL ._
/lagsf] vftf 8]la6 #),))) -
a}ª\s vftf j|m]l86 - (,*))
gub vftf j|m]l86 - @),)))
>fj0f #) @))
5'6 vftf j|m]l86 -
-/lagnfO{ gub / r]saf6 e'StfgL
ul/of] / 5'6 k|fKt eof]._
pbfx/0f g= ^
lh/f] KjfOG6 ;]G6/sf lgDglnlvt sf/f]af/x¿sf cfwf/df km]a|j/L dlxgfsf]] k|f/lDes clen]v tof/
kfg'{xf];\ .
km]a|j/L ! ?= ^),))) sf] dfn;fdfg xl/af6 vl/b ul/of] .
km]a|j/L % ?= !),))) sd{rf/Lx¿nfO{ tna lbOof] .
km]a|j/L !) gub ?= &),))) / ?= #),))) pwf/f]df ;fdfg laj|mL ul/of] .
km]a|j/L !* xl/nfO{ ?= !),))) sf] ;fdfg vl/b lkmtf{ ul/of] .
km]a|j/L @) 5kfO vr{ ?= @,))) ltl/of] .
km]a|j/L @% tLg dlxgfsf] 3/ef8f ?= %,))) k|lt dlxgfsf] b/n] gub e'StfgL ul/of] .
km]a|j/L @^ k'/fgf] kmlg{r/ gub ?= $%,))) sf nflu laj|mL ul/of] .
km]a|j/L @& clu|d 3/ef8f ?= @,))) ;lxt ?= %,))) 3/ef8f ltl/of] .
km]a|j/L @* gub ?= %,))) a}ª\sdf hDdf ul/of] .
pQ/
h]/f] kf]OG6 ;]G6/
k|f/lDes clen]v
/sd
vl/b vftf 8]la6 ^),))) -
km]a|j/L ! xl/ vftf j|m]l86 . ^),)))
-dfn;fdfg xl/af6 vl/b ul/of] ._ -
tna vftf 8]la6 $),))) -
km]a|j/L % gub vftf j|m]l86 $),)))
-sd{rf/Lx¿nfO{ tna lbOof] ._
gub vftf 8]la6 &),)))
cf;fdL vftf 8]la6 #),)))
km]a|j/L !) laj|mL vftf j|m]l86 - !)),)))
-gub / pwf/f]df ;fdfg laj|mL
ul/of] ._
xl/sf] vftf 8]la6 !),))) -
km]a|j/L !* vl/b lkmtf{ vftf j|m]l86 - !),)))
-xl/nfO{ ;fdfg lkmtf{ ul/of] ._
5kfO vr{ vftf 8]la6 @,))) -
km]a|j/L @) gub vftf j|m]l86 - @,)))
-lk|lG6ª vr{ ltl/of] ._
3/ef8f vr{ vftf 8]la6 !%,))) -
gub vftf j|m]l86 - !%,)))
km]a|j/L @%
-clGtd dlxgfsf nflu ef8f
ltl/of] ._
gub vftf 8]la6 $%,))) -
kmlg{r/ vftf j|m]l86 - $%,)))
km]a|j/L @^
-k'/fgf] kmlg{r/ gubdf laj|mL
ul/of] ._
clu|d 3/ef8f vftf 8]la6 @,))) -
ef8f vr{ vftf j|m]l86 #,))) -
km]a|j/L @& gub vftf j|m]l86 -
-clu|d 3/ef8f;lxt 3/ef8f %,)))
ltl/of] ._
a}ª\s vftf 8]la6 $,))) -
km]a|j/L @* gub vftf j|m]l86 ^,))) -
-a}ª\sdf gub hDdf ul/of] ._ !),)))
vftf (Ledger Account)
k|f/lDes clen]v Pp6f ;+:yfsf] lglZrt ;dofjlw leqsf ;a} cfly{s sf/f]af/x¿sf] j|mda4 ¿kdf
clen]v /flvG5 . o;/L ;a} sf/f]af/x¿ Pp6} k'l:tsfdf /flvg] ePsfn] s'g} Pp6f kIfsf] ljz]ifsf]
;ª\lIfKt cfly{s ;"rgfx¿ k|fKt ug{ ;lsFb}g .
o;/L s'g} ljz]if JolSt, ;+:yf jf kIf;Fu ;DalGwt ;a} cfly{s sf/f]af/x¿ Pp6f 5'6\6} 7fpFdf clen]v
/flvG5 eg] To;nfO{ g} vftf elgG5 . vftf tof/ kfbf{ ;j{k|yd sf/f]af/sf] clen]v k|f/lDes
clen]vdf /flvg] / To;kl5 ;f]sf] k|ljli6 ;DalGwt kIf jf ;+:yfsf] vftfdf /flvG5 . o;/L k|f/lDes
clen]vaf6 vftfdf k|ljli6 ;fg'{nfO{ g} k|ljli6 (Positng) eGg] ul/G5 .
;ª\lIfKtdf eGg'kbf{ ;+:yfdf ul/g] ;Dk"0f{ cfly{s sf/f]af/x¿dWo] Pp6f JolSt, ;+:yf jf kIf;Fu
;DalGwt sf/f]af/x¿ dfq 5'6\6} 7fFpdf k|ljli6 u/L clen]v /fVg' g} vftf xf] . o;/L k|f/lDes
clen]vaf6 ;DalGwt vftfdf clen]v ;fg'{nfO{ k|ljli6 (posting) elgG5 .
vftfsf] gd'gf
‘‘‘‘.vftf
8]la6 j|m]l86
ldlt ljj/0f uf]=ef}=g= /sd ldlt ljj/0f uf]=ef}=g= /sd
vftfdf k|ljli6 (Posting)

;+:yfdf ul/g] k|To]s cfly{s sf/f]af/x¿ ;j{k|yd uf]:jf/f ef}r/df clen]v /flvG5g\ . k|f/lDes
clen]vsf cfwf/df g} sf/f]af/nfO{ ;DalGwt vftfx¿df /flvG5, o;nfO{ k|ljli6 elgG5 .
k|f/lDes clen]vaf6 vftfdf ;/f]6 ubf{ k|f/lDes clen]vsf] 8]la6 kIfdf ePsf] vftf cª\lst /sd
;f] vftfsf] 8]la6 kIflt/ g} n]lvG5 . o;/L n]Vbf eg] k|f/lDes clen]vdf clen]v ePsf] j|m]l86
kIfsf] vftfsf] gfdn] clen]v x'G5 .
To:t} k|f/lDes clen]vsf] j|m]l86 kIfdf ePsf] vftf / cª\lst /sd ;f] vftfsf] j|m]l86 kIfdf g}
clen]v /flvG5 . o;/L ;/f]6 ubf{ eg] k|f/lDes clen]vdf clen]v ul/Psf] 8]la6 kIfdf n]lvPsf]
vftfsf] gfdn] clen]v /flvG5 .
-vftfdf k|ljli6sf r/0fx¿_
vftfsf] afofF kIf÷8]la6 kIf
– k|f/lDes clen]vdf 8]la6df n]lvPsf] klxnf] vftfsf] gfds} vftf vf]Ng]
– vftfsf] ldlt dxndf sf/f]af/ ePsf] ldlt pNn]v ug]{
– ljj/0f dxndf uf]:jf/f ef}r/df j|m]l86df clen]v ul/Psf] vftfsf] gfd /fvL clen]v ug]{
– uf]:jf/f ef}r/sf] kfgf g= dxndf k|f/lDes clen]vsf] k[i7 g= pNn]v ug]{
– k|f/lDes clen]vsf] 8]la6 kIfdf clen]v ul/Psf] /sd g} o; /sd dxndf pNn]v ug]{
vftfsf] j|m]l86tkm{
– k|f/lDes clen]vdf j|m]l86df n]lvPsf] klxnf] vftfsf] gfds} vftf vf]Ng]
– vftfsf] ldlt dxndf sf/f]af/ ePsf] ldlt pNn]v ug]{
– ljj/0f dxndf uf]:jf/f ef}r/df 8]la6df clen]v ul/Psf] vftfsf] gfd /fvL clen]v ug]{
– uf]:jf/f ef}r/sf] kfgf g= dxndf k|f/lDes clen]vsf] k[i7 g= pNn]v ug]{
– k|f/lDes clen]vsf] j|m]l86 kIfdf clen]v ul/Psf] /sd g} o; /sd dxndf pNn]v ug]{
pbfx/0f g= !
cfgGb 6«]8;{sf] lgDglnlvt sf/f]af/x¿sf cfwf/df k|f/lDes clen]v /fvL ;DalGwt vftfx¿df
k|ljli6 ug'x{ f];\ .
dO{ ! ?= @,)),))) gubaf6 >L df]xgn] Joj;fo ;'? u/] .
dO{ # g]kfn a}ª\s ln= df ?= %),))) sf] vftf vf]lnof] .
dO{ & gubdf ?= @),))) sf] ;fdfg vl/b ul/of] .
dO{ !@ >L df]xgnfO{ ?= !),))) sf] ;fdfg pwf/f]df laj|mL ul/of] .
dO{ !% ?= @),))) sf] 6]lnkmf]g lan r]s af6 e'StfgL ul/of] .
dO{ !( ef8fafkt ?= %,))) ltl/of] .
dO{ @@ sfof{no k|of]hgsf nflu ?= #))) gub a}ª\saf6 lemlsof] .
dO{ @& ?= (,*)) sf] rs df]xgaf6 k|fKt eof] / ?= @)) 5'6 lbOof] .
dO{ #) a}ª\sdf ?= $,))) gub hDdf ul/of] .
pQ/
cfgGb 6«]8;{
k|f/lDes clen]v
gub vftf 8]la6 @,)),))) –
dO{ ! k'FhL vftf j|m]l86 – @,)),)))
-gubaf6 Joj;fo ;'? ul/of] ._ –
a}ª\s vftf 8]la6 %),))) -
dO{ # gub vftf j|m]l86 %),)))

-a}ª\sdf vftf vf]lnof]._
vl/b vftf 8]la6 @),))) –
dO{& gub vftf j|m]l86 – @),)))
-dfn;fdfg vl/b ul/of] ._
df]xgsf] vftf 8]la6 !),))) -
laj|mL vftf j|m]l86 - !),)))
dO{ !@
-dfn;fdfg df]xgnfO{ laj|mL
ul/of] ._
6]lnkmf]g vr{ vftf 8]la6 @,))) -
dO{ !% a}ª\s vftf j|m]l86 - @,)))
-6]lnkmf]g vr{ r]saf6 ltl/of] ._
gub vftf 8]la6 #,))) -
a}ª\s vftf j|m]l86 - #,)))
dO{ @@
-sfof{no k|of]hgsf nflu
a}ª\saf6 gub lemlsof] ._
a}ª\s vftf 8]la6 (,*)) -
5'6 vftf 8]la6 @)) -
dO{ @& df]xgsf] vftf j|m]l86 - !),)))
-df]xgaf6 r]s kfOof] / 5'6
lbOof] ._
a}ª\s vftf 8]la6 $,)))
dO{ #) gub vftf j|m]l86 $,)))
tof/ ug'{kg]{ vftfx¿

gub vftf, k'FhL vftf, a}ª\s vftf, vl/b vftf, df]xgsf] vftf, laj|mL vftf, 6]lnkmf]g vr{ vftf, 5'6
vftf
gub vftf
8]la6 j|m]l86
dO{ ! k'FhL vftf @,)),))) dO{ # a}ª\s vftf %),)))
dO{ @@ a}ª\s vftf #,))) dO{ & vl/b vftf @),)))
dO{ #) a}ª\s vftf $,)))
dO{ ! afFsL df}Hbft !,@(,)))
hDdf @,)#,))) hDdf @,)#,)))
clk|n afFsL !,@(,)))
! df}Hbft
c=Nof=
gf]6M c=Nof= cufl8 NofPsf]÷ut dlxgfsf] afFsL df}HbftnfO{ of] dlxgfsf] cufl8 NofPsf] .
k'FhL vftf
8]la6 j|m]l86
dO{ #! afFsL df}Hbft @,)),))) dO{ ! gub vftf @,)),)))
hDdf @,)),))) hDdf @,)),)))

clk|n afFsL @,)),)))
! df}Hbft
c=Nof=
a}ª\s vftf
8]la6 j|m]l86
ldlt ljj/0f uf]=ef}=g= /sd ldlt ljj/0f uf]=ef}= g= /sd
dO{ # gub vftf %),))) dO{ !% 6]lnkmf]g @,)))
dO{ @& df]xgsf] (,*)) dO{ @ vftf #,)))
dO{ #) vftf $,))) dO{ #! gub vftf %*,*))
gub vftf afFsL df}Hbft
hDdf ^#,*)) hDdf ^#,*))
clk|n ! afFsL df}Hbft %*,*))
c=Nof=
vl/b vftf
8]la6 j|m]l86
uf]=ef}=
ldlt ljj/0f /sd ldlt ljj/0f uf]=ef}= g= /sd
g=
dO{ & gub vftf @),))) dO{ #! afFsL df}Hbft @),)))
hDdf @),))) hDdf @),)))
clk|n afFsL df}Hbft @),)))
c=Nof=
df]xg vftf
8]la6 j|m]l86
dO{ #! afFsL df}Hbft !),))) dO{ @& a}ª\s vftf (,*))
dO{ @& 8]la6 @))
5'6 vftf
hDdf !),))) hDdf !),)))
clk|n ! afFsL !),)))
df}Hbft
c=Nof=
laj|mL vftf
8]la6 j|m]l86
dO{ #! afFsL df}Hbft !),))) dO{ !@ df]xgsf] !),)))
vftf
hDdf !),))) hDdf !),)))

clk|n ! afFsL df}Hbft !),)))
c=Nof=
6]lnkmf]g vr{ vftf
8]la6 j|m]l86
dO{ !% a}ª\s vftf @,))) dO{ #! afFsL df}Hbft @,)))
hDdf @,))) hDdf @,)))

clk|n ! afFsL df}Hbft c=Nof= @,)))
5'6 vftf
8]la6 j|m]l86
dO{ @& df]xgsf] vftf @)) dO{ #! afFsL df}Hbft @))
hDdf @)) hDdf @))

clk|n ! afFsL df}Hbft c=Nof= @))
pbfx/0f g= @
k~rsf]6L l;kª ;]G6/sf] lgDglnlvt sf/f]af/x¿sf cfwf/df k|f/lDes clen]v /fvL ;DalGwt
vftfx¿df k|ljli6 ug'{xf];\ .
cfiff9 ! df lx/fsfhLaf6 ?= @,)),))) sf] ;fdfg vl/b ul/of] .
cfiff9 ^ df ?= @,%)) sf] ;fdfg laj|mL ul/of] .
cfiff9 ( 3/ef8f ?= $,))) ltl/of] / ?= @,))) ef8f ltg{ afFsL
cfiff9 !! lx/fsfhLnfO{ ?= %,))) sf] ;fdfg vl/b lkmtf{ ul/of] .
cfiff9 !* lx/fsfhLnfO{ ?= $,))) gub ltl/of] .
cfiff9 @% a}ª\sdf ?= @,))) gub hDdf ul/of] .
cfiff9 #! lx/fsfhLaf6 ?= !),))) sf] ;fdfg vl/b ul/of], h;dWo] ^)% pwf/f]df vl/b
ul/of] .
pQ/
k~rsf]6L l;kª ;]G6/
k|f/lDes clen]v
vl/b vftf 8]la6 @,)),))) -
cfiff9 ! lx/fsfhL vftf j|m]l86 - @,)),)))
-lx/fsfhLaf6 dfn;fdfg vl/b ul/of] ._ -
gub vftf 8]la6 @%,))) -
cfiff9 ^ laj|mL vftf j|m]l86 @%,)))
3/ef8f vftf 8]la6 ^,)))
gub vftf j|m]l86 $,)))@,)))
cfiff9 ( ltg{ afFsL ef8f vftf j|m]l86
-3/ef8fafktsf] gub e'StfgL ul/of] /
3/ef8f vr{ ltg{ afFsL ._
lx/fsfhLsf] vftf 8]la6 %,)))- -
cfiff9 !! vl/b lkmtf{ vftf j|m]l86 %,)))
-dfn;fdfg lx/fsfhLnfO{ lkmtf{ ul/of] ._
lx/fsfhLsf] vftf 8]la6 $,)))- -
cfiff9 !* gub vftf j|m]l86 $,)))
-lx/fsfhLnfO{ gub ltl/of] ._
a}ª\s vftf 8]la6 #,))) -
cfiff9 @% gub vftf j|m]l86 - #,)))
vl/b vftf 8]la6 !),)))
gub vftf j|m]l86 $,)))
cfiff9 #! ^,)))
lx/fsfhLsf] vftf j|m]l86
-;fdfg pwf/f] / gubdf vl/b ul/of] ._
tof/ ug'{kg]{ vftfx¿
vl/b vftf, lx/fsfhL vftf, gub vftf, laj|mL vftf, ef8f vftf, ltg{ afFsL ef8f vftf, vl/b lkmtf{
vftf, a}ª\s vftf
vl/b vftf
8]la6 j|m]l86
cfiff9 ^ lx/fsfhLsf] vftf @,)),))) cfiff9 #! afFsL
cfiff9 #! gub vftf $,))) df}Hbft @,!),)))
cfiff9 #! lx/fsfhLsf] vftf ^,)))
hDdf @,!),))) hDdf @,!),)))

>fj0f ! afFsL df}Hbft @,!),)))
c=Nof=
lx/fsfhLsf] vftf
8]la6 j|m]l86
cfiff9 !! vl/b lkmtf{ vftf %,))) cfiff9 ! vl/b vftf @,)),)))
cfiff9 !* gub vftf $,))) cfiff9 #! vl/b vftf ^,)))
cfiff9 #! afFsL df}Hbft !,(&,)))
hDdf @,)^,))) hDdf @,)^,)))

>fj0f ! afFsL !(&)))
df}Hbft
c=Nof=
gub vftf
8]la6 j|m]l86
cfiff9 ^ laj|mL vftf @%,))) cfiff9 ( ef8f vftf $,)))
cfiff9 !* lx/fsfhLsf] vftf $,)))
cfiff9 @% a}ª\s vftf #,)))
cfiff9 #! vl/b vftf $,)))
cfiff9 #! afFsL df}Hbft vftf !))))
hDdf @%))) hDdf @%,)))
>fj0f ! afFsL df}Hbft !),)))
c=Nof=
laj|mL vftf
8]la6 j|m]l86
cfiff9 #! afFsL df}Hbft @%,))) cfiff9 ^ gub vftf @%,)))
hDdf @%,))) hDdf @%,)))

>fj0f ! afFsL df}Hbft
c=Nof=
3/ef8f vftf
8]la6 j|m]l86
cfiff9 ( gub vftf $,))) cfiff9 #! afFsL df}Hbft ^,)))
cfiff9 ( ltg{ afFsL 3/ef8f @,)))
hDdf ^,))) hDdf ^,)))

>fj0f ! afFsL df}Hbft ^,)))
c=Nof=
ltg{ afFsL ef8f vftf
8]la6 j|m]l86
cfiff9 #! afFsL df}Hbft @,))) cfiff9 ( ef8f vftf @,)))
hDdf @,))) hDdf @,)))

>fj0f ! afFsL df}Hbft @,)))
c=Nof=
vl/b lkmtf{ vftf
8]la6 j|m]l86
cfiff9 #! afFsL df}Hbft %,))) cfiff9 !! lx/fsfhLsf] %,)))
vftf
hDdf %,))) hDdf %,)))
>fj0f ! afFsL df}Hbft %,)))
c=Nof=
a}ª\s vftf
8]la6 j|m]l86
cfiff9 @% gub vftf #,))) cfiff9 #! afFsL df}Hbft #,)))
hDdf #,))) hDdf #,)))
>fj0f ! afFsL df}Hbft c=Nof= #,)))
pbfx/0f g= #
lgDglnlvt sf/f]af/x¿sf cfwf/df Ozfsf] vftf tof/ ug'{xf];\ .
h'nfO{ ! Ozfsf] vftfsf] ;'?sf] j|m]l86 df}Hbft ?= @^,))) .
h'nfO{ $ Ozfaf6 ?= !#,))) sf] ;fdfg vl/b ul/of] .
h'nfO{ !@ OzfnfO{ gub ?= %,))) / ?= ^,))) r]saf6 e'StfgL ul/of] .
h'nfO{ !% Ozfaf6 ?= &,))) sf] ;fdfg gubdf vl/b ul/of] .
h'nfO{ @! r]saf6 ?= $,*%) OzfnfO{ e'StfgL ul/of] / ?= !%) 5'6 k|fKt eof] .
h'nfO{ #) OzfnfO{ ?= $,))) sf] ;dfg vl/b lkmtf{ ul/of] .
pQ/
Ozfsf] vftf
8]la6 j|m]l86
h'nfO{ !@ gub vftf %,))) h'nfO{ ! afFsL
h'nfO{ !@ a}ª\s vftf ^,))) h'nfO{ $ df}Hbft @^,)))
h'nfO{ @! a}ª\s vftf $,*%) c=Nof=
h'nfO{ @! 5'6 vftf !%) vl/b vftf !#,)))
h'nfO{ #) vl/b lkmtf{ vftf $,)))
h'nfO{ #! afFsL df}Hbft !(,)))
hDdf #(,))) hDdf #(,)))
cui6 ! afFsL !(,)))
df}Hbft
c=Nof=
gf]6 M c=Nof=Ö afFsL df}Hbft cufl8 NofPsf] .
pbfx/0f g=$
lgDglnlvt sf/f]af/x¿nfO{ gd'gf 6«]8;{ -cf;fdL_ sf] vftfdf k|ljli6 ug'{xf];\ .
gf]e]Da/ ! gd'gf 6«]8;{ -cf;fdL_ vftfsf] ;'?sf] 8]la6 df}Hbft ?= !@,))) .
gf]e]Da/ * ?= !),))) sf] ;fdfg gd'gf 6«]8;{nfO{ pwf/f]df laj|mL ul/of] .
gf]e]Da/ !# ?= #,))) sf] ;fdfg gd'gf 6«]8;{nfO{ gubdf laj|mL ul/of] .
gf]e]Da/ !% gd'gf 6«]8;{af6 ?= %,))) sf] ;fdfg laj|mL lkmtf{ k|fKt eof] .
gf]e]Da/ @# ?= $,(%) sf] r]s gd'gf 6«]8;{af6 k|fKt eof] / ?= %) sf] 5'6 lbOof] .
gf]e]Da/ @^ ?= @,))) sf] ;fdfg pwf/f]df laj|mL ul/of] .
pQ/
gd'gf 6«]8;{ -cf;fdL_ sf] vftf
8]la6 j|m]l86
gf]e]Da/ ! afFsL df}Hbft !@,))) gf]e]Da/ !% laj|mL lkmtf{ %,)))
gf]e]Da/ * c=Nof= !),))) gf]e]Da/ @# vftf $,(%)
gf]e]Da/ @^ laj|mL vftf @,))) gf]eD] a/ @# a}ª\s vftf %)
laj|mL vftf gf]e]Da/ #! 5'6 vftf !$,)))
afFsL df}Hbft
hDdf @$,))) hDdf @$,)))
l8;]Da/ ! afFsL df}Hbft !$,))) cu:6 !(,)))
c=Nof=
cEof;
!= tnsf k|Zgsf] 5f]6f] pQ/ lbg'xf];\ M
-s_ k|f/lDes clen]vsf p2]Zox¿ ;"rLs[t ug'{xf];\ .
-v_ k|f/lDes clen]vdf sf/f]af/sf] clen]v ubf{ kfngf ug]{ 8]la6 / j|m]l86sf] lgod pNn]v
ug'{xf];\ .
-u_ JolStut tyf cJolStut vftf eGgfn] s] a'lemG5 <
-3_ k|f/lDes ef}r/sf] gd'gf agfpg'xf];\ .
-ª_ vftfsf] kl/efiff lbg'xf];\ .
@= tnsf k|Zgsf] nfdf] pQ/ lbg'xf];\ M
!= lgDglnlvt sf/f]af/x¿sf cfwf/df cfo{g 6«]8;{sf] k|f/lDes clen]v tof/ kfg'{xf];\ M
r}q ! gub ?= &,)),))) tyf kmlg{r/ ?= ^,)),))) af6 Joj;fo ;'? ul/of] .
r}q ^ clu|d 3/ef8f ?= @,))) ;lxt 3/ef8f ?= %,))) ltl/of] .
r}q ( gub ?= @,%)) a}ª\sdf hDdf ul/of] .
r}q !) ?= &,))) d"Nosf] ;fdfg jiff{sf] kfgLaf6 Iflt eof] .
r}q !* ?= !),))) nfutsf] kmlg{r/ ?= !,))) kmfObf x'g] u/L gubdf laj|mL ul/of] .
r}q @% ?= &),))) sf] ;fdfg gubdf / ?= @),))) sf] ;fdfg pwf/f]df laj|mL ul/of] .
r}q #) ?= !),))) sf] ;fdfg vl/b ul/of] / ?= ^,))) dfq ;f]xL lbg gubaf6 e'StfgL
ul/of] .
@= lgDglnlvt sf/f]af/x¿sf cfwf/df km];g ;]G6/sf] k|f/lDes clen]v tof/ kfg'{xf];\ M
km]a|j/L ! ?= ^,))) sf] ;fdfg piffaf6 vl/b ul/of] .
km]a|j/L % >L df]xgnfO{ tna ?= !),))) ltl/of] .
km]a|j/L !) ?= &,))) sf] gubdf / ?= #),))) sf] pwf/f]df ;fdfg vl/b ul/of] .
k]ma|j/L !* piffnfO{ ?= %)) sf] ;fdfg vl/b lkmtf{ ul/of] .
km]a|j/L @) :6];g/Lafkt ?= @,))) sf] gub e'StfgL ul/of] .
km]a|j/L @% ?= %,))) k|lt dlxgfsf] b/n] ljut # dlxgfsf] 3/ef8f ltl/of] .
km]a|j/L @& gub ?= $,%)) df k'/fgf] kmlg{r/ laj|mL ul/of] .
km]a|j/L @* gub ?= %,#)) piffnfO{ ltl/of] / ?= @)) 5'6 k|fKt eof] .
#= lgDglnlvt sf/f]af/x¿sf cfwf/df jfUdtL Jofkf/ s]Gb|sf] k|f/lDes clen]v tof/ kfg'x{ f];\ M
kmfu'g ! gub ?= $),))), d]l;g/L ?= ^),))) / kmlg{r/ ?= #),))) af6 Joj;fo
;'? ul/of] .
kmfu'g $ cfo{g sG;g{af6 ?= ^),))) sf] ;fdfg vl/b ul/of] .
kmfNug' & sld;g cfDbfgLafkt ?= &,))) kfpg afFsL /x]sf] .
kmfu'g !) cfo{g sG;g{nfO{ ?= !),))) sf] ;fdfg vl/b lkmtf{ ul/of] .
kmfu'g !% k/d d"No ?= @),))) sf] d]l;gnfO{ ?= %,))) 3f6f x'g] u/L pwf/f]df laj|mL
ul/of] .
kmfNug' !* d]l;gdf ?= #,))) sf] x|f;s6\6L ul/of] .
kmfNug' @@ ?= !),)))sf] ;fdfg cfunfuLdf gf]S;fg eof] .
kmfNug' #) cfufdL jif{sf nflu 3/ef8fafkt ?= *,))) r]saf6 e'StfgL ul/of] .
$= lgDglnlvt sf/f]af/x¿sf cfwf/df a'8fn PG8 ;G; lnld6]8sf] k|f/lDes clen]v tof/
kfg'x{ f];\ .
hgj/L ! ?= #),))) gub hDdf u/L a}ª\sdf vftf vf]lnof] .
hgj/L % pwf/f]df ?= %,))) sf] ;dfg laj|mL ul/of] .
hgj/L * 3/ef8fafkt ?= %,))) gub ltl/of] / ?= @,))) 3/ef8f cem} ltg{ afFsL
/x]sf] 5 .
hgj/L !@ Aofh cfDbfgLafkt ?= ^,))) k|fKt eof] .
hgj/L !% ?= %),))) sf] kmlg{r/nfO{ gub ?= $(,))) df laj|mL ul/of] .
hgj/L !^ a}ª\saf6 3/fo;L k|of]hgsf nflu ?= @,))) gub lemlsof] .
hgj/L !* ef/L jiff{n] ?= $,))) sf] ;fdfg gi6 u¥of] .
hgj/L @! ;u/dfyf Jofkfl/s s]Gb|af6 ?= !),))) sf] ;fdfg vl/b ul/of] .
hgj/L @% Hofnf tyf tnaafkt ?= !),))) ltg{ afFsL .
hgj/L #) ?= (,*)) ;u/dfyf Jofkfl/s s]Gb|nfO{ k"0f{ e'StfgL x'g] u/L gub ltl/of] .
%= lgDglnlvt sf/f]af/x¿sf cfwf/df u08sL ;]G6/sf] k|f/lDes clen]v tof/ kfg'{xf];\ .
c;f]h ! lgDglnlvt ;DklQ tyf bfloTjaf6 Joj;fo ;'? ul/of] .
gub ?= %),))), kmlg{r/ ?= #),))) / a}ª\s C0f ?= ^),)))
c;f]h $ 6]lnkmf]g lan ?= #,))) gubaf6 e'StfgL ul/of] .
c;f]h & ?= $,))) sf] ;fdfg gubdf laj|mL ul/of] .
c;f]h !! ?= %,))) sf] ;fdfg gjLgfaf6 pwf/f]df vl/b ul/of] .
c;f]h !^ gub ?= ^,))) a}ª\s vftfdf bflvnf ul/of] .
c;f]h @! >L lalgtnfO{ ?= !),))) sf] ;fdfg gubdf / ?= %,))) sf] ;fdfg pwf/f]df
laj|mL ul/of] .
c;f]h #) kmlg{r/df ?= !,%)) sf] x|f;s6\6L ul/of] .
^= lgDglnlvt sf/f]af/x¿sf cfwf/df lqk'/f sDkgLsf] k|f/lDes ef}r/ tof/ kfg'{xf];\ .
kmfu'g ! lqk'/f sDkgLsf dflns /d]zn] gub ?= *,)),))) af6 Joj;fo ;'? u/] .
kmfu'g % uLtf rf}xgnfO{ ?= %),))) sf] gub / ?= !),))) sf] pwf/f] ;fdfg laj|mL
ul/of] .
kmfu'g !) tna ?= #),))) r]saf6 e'StfgL ul/of] .
kmfu'g !% nlntaf6 ?= @),))) sf] ;fdfg vl/b ul/of] .
kmfu'g @) clu|d sld;g cfDbfgLafkt ?= !),))) gub k|fKt eof] .
kmfu'g @@ uLtf rf}xfgaf6 ?= @,))) sf] ;fdfg laj|mL lkmtf{ k|fKt eof] .
kmfu'g @% kmlg{r/df ?= $,))) x|f; s6\6L ul/of] .
kmfu'g @* k"0f{ e'StfgL x'g] u/L gub ?= %,))) / ?= !$,*)) r]saf6 nlntnfO{ e'StfgL
ul/of] .
kmfu'g @) rfn' dlxgfsf] 3/ef8f ?= %,))) ltg{ afFsL /x]sf] .
&= lgDglnlvt sf/f]af/x¿sf cfwf/df ;u/dfyf Jofkf/ s]Gb|sf] k|f/lDes clen]v tof/
kfg'{xf];\ .
d] ! gub ?= %,)),))) / a}ª\s C0f ?= !,%),))) af6 Joj;fo ;'? ul/of] .
d] !) >L xl/ rf}w/LnfO{ ?= !%,))) sf] ;fdfg laj|mL ul/of] .
d] !@ gd'gf kf]v/]naf6 ?= !),))) sf] ;fdfg vl/b ul/of] .
d] !$ gubdf ?= #%,))) sf] ;fdfg laj|mL ul/of] .
d] !( clu|d tna ?= @,))) ;lxt tnaafkt ?= !@,))) e'StfgL ul/of] .
d] @! 3/wgL >L df]xg lji6nfO{ ?= !%,))) 3/ef8f ltl/of] .
d] @@ Aofh cfDbfgLafkt ?= @,%)) kfpg afFsL /x]sf] .
d] @* ?= #,))) sf] ;fdfg rf]/L eof] .
*= lgDglnlvt sf/f]af/x¿sf cfwf/df d]rL Jofkf/ s]Gb|sf] k|f/lDes clen]v tof/ kfg'x{ f];\ .
ebf} ! gub ?= %,)),))) a}ª\sdf hDdf ul/of] .
ebf} # tnaafkt ?= #,))) gub ltl/of] / ltg{ afFsL tna ?= @,))) /x]sf] .
ebf} ^ >L Zofd clwsf/LnfO{ ?= *),))) sf] ;fdfg laj|mL u/]sfdf ?= &),)))
dfq ;f]xL lbg gub k|fKt eof] .
ebf} ( k|of]u lji6af6 ?= !@,))) sf] ;fdfg vl/b ul/of] .
ebf} !! sld;g cfDbfgL ?= %)) kfpg afFsL 5 .
ebf} !* Zofdaf6 !)% 5'6 x'g] u/L gub k|fKt eof] .
ebf} @) ?= #,))) sf] ;fdfg k|of]u lji6nfO{ vl/b lkmtf{ ul/of] .
ebf} @% uf]bfdaf6 ?= !),))) sf] ;fdfg rf]/L eof] .
ebf} #) 3/fo;L k|of]hgsf nflu ?= ^,))) a}ª\saf6 gub lemlsof] .
(= lgDglnlvt sf/f]af/x¿sf cfwf/df dxfsfnL s]Gb|sf] k|f/lDes clen]v tof/ kfg'{xf];\ .
-s_ gub ?= %),))) df Joj;fo ;'? ul/of] .
-v_ ?= $,))) df ;fdfg vl/b ul/of] .
-u_ gub ?= @%,))) a}ª\sdf hDdf ul/of] .
-3_ xl/af6 ?= !),))) df kmlg{r/ vl/b ul/of] .
-ª_ gub ?= @,))) ef8f ltl/of] .
-r_ ?= !%,))) sf] ;fdfg /f]hnnfO{ laj|mL ul/of] .
-5_ ?= %))) sf] kmlg{r/ ?= #,%)) df laj|mL ul/of] .
-h_ /f]hnaf6 gub ?= !$,()) k"0f{ e'StfgL x'g] u/L k|fKt eof] .
-em_ a}ª\saf6 ?= *,))) C0f k|fKt ul/of] .
-`_ df]6/df ?= $,))) x|f;s6\6L ul/of] .
!)= lgDglnlvt sf/f]af/x¿sf cfwf/df u0fklt 6]«8;{sf] k|f/lDes clen]v tof/ kfg'{xf];\ M
h]i7 ! gub df}Hbft ?= #),))) / a}ª\s df}Hbft ?= &),))) af6 Joj;fo ;'? ul/of] .
h]i7 $ >L xl/ ltjf/LnfO{ ?= *),))) sf] ;fdfg laj|mL ul/of] .
h]i7 ( clu|d 3/ef8f ?= %,))) ;lxt 3/ef8f ?= @),))) ltl/of] .
h]i7 !$ gub ?= !),))) a}ª\sdf hDdf ul/of] .
h]i7 !* >L xl/ ltjf/Laf6 ?= %,))) sf] ;fdfg laj|mL lkmtf{ k|fKt eof] .
h]i7 @$ >L xl/ ltjf/LnfO{ @),))) sf] ;fdfg gubdf ?= #),))) sf] ;fdfg pwf/f]df
laj|mL ul/of] .
h]i7 #! gub ?= @),))) >L xl/ ltjf/Laf6 k|fKt eof] .
!!= lqof]u 6]«l8ª xfp;sf lgDglnlvt sf/f]af/x¿sf] k|f/lDes clen]v / cfjZos vftfx¿
tof/ kfg'{xf];\ M
hgj/L ! gub ?= %),))) af6 a}ª\s vftf vf]lnof] .
hgj/L % ;]tL xfp;af6 ?= $),))) sf] ;fdfg vl/b ul/of] .
hgj/L !) ?= ^,))) sf] ;fdfg gub laj|mL ul/of] .
hgj/L !% 3/ef8f / Hofnfafkt ?= @,))) / ?= #,))) j|mdzM r]saf6 e'StfgL ul/of] .
hgj/L !* /d]znfO{ ?= &,))) sf] ;fdfg laj|mL ul/of] .
hgj/L @@ k"0f{ e'StfgL x'g] u/L gub ?= #(,*)) ;]tL xfp;nfO{ e'StfgL ul/of] .
hgj/L @% ?= @,))) sf] ;fdfg cfunfuLaf6 gi6 eof] .
hgj/L #) gub ?= ^,*%) k"0f{ e'StfgL :j¿k /d]zaf6 k|fKt eof] .
!@= s]rg lahg]; KjfOG6sf] lgDglnlvt sf/f]af/x¿sf] k|f/lDes clen]v / cfjZos vftfx¿
tof/ kfg'{xf];\ M
ebf} ! gub ?= %),))) / kmlg{r/ ?= $),))) af6 Joj;fo ;'? ul/of] .
ebf} & ?= @),))) sf] ;fdfg vl/b ul/of] .
ebf} !! 6]lnkmf]g vr{afkt ?= &,))) r]saf6 e'StfgL ul/of] .
ebf} !% Hofnfafkt ?= @,))) gub e'StfgL ul/of] / ltg{ afFsL Hofnf ?= #,))) /x]sf]
5.
ebf} !* od]z >]i7nfO{ ?= !),))) sf] ;fdfg laj|mL ul/of] .
ebf} @) gub ?= @),))) af6 a}ª\s vftf vf]lnof] .
ebf} @$ ?= @,))) sf] ;fdfg b'3{6gfaf6 gi6 eof] .
ebf} #! gub ?= (,*%) k"0f{ e'StfgL :j¿k od]z >]i7af6 k|fKt eof] .
!#= nIdL Jofkf/s s]Gb|, bdssf lgDglnlvt sf/f]af/x¿sf] k|f/lDes clen]v / cfjZos
vftfx¿ tof/ kfg'{xf];\ .
kmfu'g ! nIdLn] gub ?= %),))) sf] nufgLaf6 Joj;fo ;'? ul/g .
kmfu'g ^ sdnnfO{ gubdf ?= %),))) / pwf/f]df ?= !),)))sf] ;fdfg laj|mL ul/of] .
kmfu'g !) 3/ef8f ?= #),))) r]saf6 e'StfgL ul/of] .
kmfu'g !& ozf]bfaf6 ?= @),))) sf] ;fdfg gubdf vl/b ul/of] .
kmfu'g @! clu|d sld;g cfDbfgLafkt ?= !),))) sf] r]s k|fKt eof]] .
kmfu'g @# kmlg{r/ ?= #),))) sf] vl/b ul/of] .
kmfu'g @* Hofnf vr{ ?= !),))) r]saf6 e'StfgL ul/of] .
kmfu'g #) gub ?= (,*)) sdnaf6 k"0f{ e'StfgL x'g] u/L k|fKt eof] .
!$= lgDglnlvt cfly{s sf/f]af/x¿sf cfwf/df df]xgsf] vftf tof/ kfg'{xf];\ .
h'g ! df]xgaf6 kfpg afFsL ;'? df}Hbft ?= @),)))
h'g * df]xgnfO{ ?= !@,))) sf] ;fdfg gubdf laj|mL ul/of] .
h'g !@ ?= %,))) gub df]xgaf6 k|fKt eof] .
h'g !% df]xgnfO{ ?= *,))) sf] ;fdfg laj|mL ul/of] .
h'g !( ?= $,))) sf] ;fdfg df]xgaf6 laj|mL lkmtf{ k|fKt eof] .
h'g @& gub ?= %,*)) df]xgaf6 k|fKt eof] / ?= !)) 5'6 lbOof] .
!%= gjLgf;Fu ;DalGwt cfly{s lgDglnlvt sf/f]af/x¿sf cfwf/df gjLgfsf] vftf tof/
kfg'{xf];\ .
sflt{s ! gjLgfnO{ ;'?df ltg{ afFsL df}Hbft ?= @&,)))
sflt{s & gjLgfaf6 ?= !%,))) sf] ;fdfg vl/b ul/of] .
sflt{s !@ gub ?= %,))) / ?= !),))) sf] r]s gjLgfnfO{ e'StfgL ul/of] .
sflt{s !% gjLgfaf6 ?= &,))) sf] ;fdfg gubdf vl/b ul/of] .
sflt{s @* ?= #,))) sf] ;fdfg gjLgfnfO{ vl/b lkmtf{ ul/of] .
sflt{s #) gjLgfnfO{ ?= @,))) r]saf6 e'StfgL ul/of] .
!^= lgDglnlvt sf/f]af/x¿sf cfwf/df cf;fdLsf] vftf / laj|mL vftf tof/ ug'{xf];\ .
;]K6]Da/ ! cf;fdLaf6 ;'?df kfpg afFsL ?= @),)))
;]K6]Da/ ( ?= !%,))) sf] ;fdfg pwf/f]df laj|mL ul/of] .
;]K6]Da/ !# ?= %,))) sf] ;fdfg gubdf laj|mL ul/of] .
;]K6]Da/ !% ?= @,))) sf] ;fdfg cf;fdLaf6 laj|mL lkmtf{ k|fKt eof] .
;]K6]Da/ !( gub ?= (,(%) cf;fdLaf6 k|fKt eof] / ?= %) 5'6 k|bfg ul/of] .
;]K6]Da/ @* gub ?= !),))) / pwf/f]df ?= %,))) sf] ;fdfg laj|mL ul/of] .
kl/of]hgf sfo{
!= s'g} Ps pBf]usf] Ps xKtfel/sf] cfly{s sf/f]af/x¿sf] cjnf]sgkZrft\ uf]:jf/f clen]v
/fvL ;f]sf] ;DalGwt vftfx¿df k|ljli6 u/L k|ltj]bg k]; ug'{xf];\ .
kf7 ;xfos k'l:tsf
$ (Subsidiary Books)
kl/ro
k|f/lDes clen]vdf sf/f]af/x¿sf] clen]v /fVbf ;Dk"0f{ sf/f]af/x¿sf] clen]v Ps} 7fpFdf x'g]
ePsf] / cfly{s ;"rgfx¿ k|fKt ug{ c;lhnf] x'g] ePsfn]] sf/f]af/x¿sf] k|s[ltg';f/ 5'6\6f5'6\6}
k'l:tsfx¿df clen]v /fVg'kg]{ cfjZostf dx;'; x'g uof] . kmn:j¿k Pp6} k|s[ltsf sf/f]af/x¿nfO{
Pp6f 5'6\6} k'l:tsfdf clen]v /fVg] p2]Zosf ;fy ;xfos k'l:tsfsf] cjwf/0ffsf] ljsf; x'g uof] .
vl/b k'l:tsf, vl/b lkmtf{ k'l:tsf, laj|mL k'l:tsf, laj|mL lkmtf{ k'l:tsf, gub k'l:tsf, k|fKo lan k'l:tsf
/ b]o lan k'l:tsf h:tf 5'6\6f5'6\6} k'l:tsfx¿sf] k|of]u ug{ yflnof] .
Pp6} k|s[ltsf cfly{s sf/f]af/x¿nfO{ Pp6f 5'6\6} k'l:tsfdf clen]v u/L /fVg' g} ;xfos k'l:tsf
xf] . csf]{ zAbdf eGg'kbf{ cfly{s sf/f]af/x¿sf] k|s[lt x]/L Pp6} k|s[ltsf sf/f]af/x¿sf] Pp6f 5'6\6}
k'l:tsf tof/ u/L clen]v /fVg' g} ;xfos k'l:tsf xf] . logLx¿s} cfwf/df vftf klg tof/ ul/G5 .
o;nfO{ k|f/lDes clen]vsf] pkljefhg jf b}lgs k'l:tsf klg eGg] ul/G5 .
;+:yfsf] clen]v /fVg] sfdnfO{ l56f] ug{, kl/>d tyf ;dosf] jrt ug{ / ;dod} ;"rgfx¿
k|fKt ug{ sf/f]af/x¿nfO{ ltgLx¿sf] k|s[ltcg';f/ ;DalGwt k'l:tsfx¿df clen]v /fVg ;xfos
k'l:tsfx¿sf] k|of]u ul/G5 .
;xfos k'l:tsfx¿sf k|sf/
;+:yfsf] sf/f]af/x¿sf] k|s[ltcg';f/ 5'6\6f5'6\6} clen]v /fVgsf nflu lgDgfg';f/sf ;xfos
k'l:tsfx¿sf] k|of]u ug]{ ul/G5 M
!= vl/b k'l:tsf
@= vl/b lkmtf{ k'l:tsf
#= laj|mL k'l:tsf
$= laj|mL lkmtf{ k'l:tsf
%= gub k'l:tsf
^= k|fKolan k'l:tsf
&= b]olan k'l:tsf
*= hg{n k|f]k/
!= vl/b k'l:tsf (Purchase Book)
vl/b k'l:tsf Ps k|sf/sf] ;xfos k'l:tsf xf] . o; k'l:tsfdf ;+:yfn] k'gM laj|mL ug]{ p2]Zon]
pwf/f]df lsg]sf j:t'x¿sf] dfq clen]v /flvG5 . j:t' jf dfn;fdfgnfO{ gubdf vl/b u/]sf] 5 eg]
o;df clen]v /flvFb}g . csf]{ zAbdf eGg'kbf{ Jofkfl/s j:t'x¿nfO{ pwf/f]df vl/b u/]sf] v08df
o; k'l:tsfdf clen]v /flvG5 . o; k'l:tsfdf clen]v ug{sf nflu sf/f]af/df lgDgfg';f/sf ;t{x¿
k"/f ePsf] x'g'kb{5 .
-c_ dfn;fdfg vl/b ul/Psf] x'g'kb{5 .
-cf_ vl/b pwf/f]df ul/Psf] x'g'kb{5 .
-O_ vl/b ul/Psf dfn;fdfg Jofkfl/s dfn;fdfg x'g'kb{5 . Jofkfl/s dfn;fdfg eg]sf] To:tf]
dfn;fdfg xf], h;nfO{ laj|mL ug]{ p2]Zon] vl/b ul/Psf] x'G5 .
sf/f]af/df dflysf tLgcf]6} ;t{x¿ k"/f u/]sf] cj:yfdf dfq ;f] sf/f]af/sf] vl/b k'l:tsfdf clen]v
ul/G5 . cGoyf ;f] sf/f]af/sf] clen]v vl/b k'l:tsfdf ul/Fb}g . :yfoL ;DklQnfO{ pwf/f]df vl/b
u/] klg o; k'l:tsfdf clen]v ul/Fb}g .
aLhs -Invoice_
ljj|m]tfn] dfn;fdfgx¿ laj|mL ubf{ k|of]u ug]{ lnlvt sfuhftnfO{ aLhs elgG5 . dfn;fdfg laj|mL
ubf{ aLhsdf j|m]tfsf] gfd, 7]ufgf, j:t'sf] ljj/0f, k|lt PsfO d"No, j:t'sf] kl/df0f, s'n d"No,
Jofkfl/s 5'6, v'b ltg'{kg]{ /sd / dfn;fdfg 9'jfgL;DaGwL ;t{x¿ aLhsdf pNn]v ul/G5 .
aLhsnfO{ lan klg elgG5 . aLhs ljj|m]tfn] tof/ kf/L j|m]tfnfO{ dfn;fdfg;Fu} k7fpF5 . aLhss}
cfwf/df vl/b k'l:tsf tof/ ul/G5 .
aLhssf] gd'gf
Pk]S; 6«]l8ª xfp;
k'tnL;8s, sf7df8f}F
6]lnkmf]g g= aLhs g=
km\ofS; g= ldltM
;u/dfyf a'S; xfp;

;Nn]/L, ;f]n'v'Da'

kl/df0f ljj/0f b/ /sd s}lkmot
aLhsdf lgDglnlvt s'/fx¿ ;dfj]z x'g'kb{5 .

– ljj|m]tfsf] gfd / 7]ufgf
– j|m]tfsf] gfd / 7]ufgf
– laj|mL ul/Psf dfn;fdfgx¿sf] kl/df0f, PsfO d"No, s'n d"No, 5'6 /sd, v'b ltg'{kg]{÷kfpg'
kg]{ /sd
– 9'jfgL;DaGwL ;t{x¿
e'StfgLsf ;t{x¿
– aLhs gDa/ jf lan g=
– sf/f]af/sf] ldlt
vl/b k'l:tsfsf] gd'gf
vl/b k'l:tsf
ldlt ljj/0f aLhs g= ljj/0f
vftf kfgf g= s'n /sd
/sd
pbfx/0f !
cfo{g On]S6«f]lgS; ;]G6/sf] lgDglnlvt sf/f]af/nfO{ vl/b k'l:tsfdf r9fpg'xf];\ .
@)&#–!–!M kz'klt ;Knfo;{, sf7fdf8f}Faf6 lgDgfg';f/sf ;fdfgx¿ vl/b ul/of] .
@) cf]6f 6]an kª\vfx¿, ?=!,%)) sf b/n]
!) cf]6f 6]an NofDkx¿, ?=!=))) sf b/n]
-–_ !)Ü Jofkfl/s 5'6
@)&#–!–!)M lj/f6 xfp;, jL/u~haf6 lgDgfg';f/sf ;fdfgx¿ vl/b ul/of] .
?=@,%)) k|lt cf]6fsf b/n] #) cf]6f O]n]lS6«s cfO/g
?=()) k|lt cf]6fsf b/n] !) cf]6f lxl6ª /8
@)!&–!–!%M n'lDagL ;Knfo;{, a'6jnaf6 lgDgfg';f/sf ;fdfgx¿ gubdf vl/b
ul/of] .
?=@)) k|lt bh{gsf b/n] @ bh{g aNa
-–_ !)Ü gub 5'6
cfo{g On]S6«f]lgS; ;]G6/
vl/b k'l:tsf
vftf kfgf
ldlt ljj/0f aLhs g+ ljj/0f s'n
g=
/sd
@)&#–!–! kz'klt ;Knfo;{, sf7fdf8f}F
@) cf]6f 6]an kª\vfx¿, #),)))
?=!,%)) sf b/n] !),)))
!) cf]6f 6]an NofDkx¿, -$,)))_ #^,)))
?=!=))) sf b/n]
!)Ü Jofkfl/s 5'6
@)&#–!–!) lj/f6 xfp;, jL/u~h *$,)))
#) cf]6f On]lS6«s cfO/g, ?= &%,)))
@,%)) sf b/n] (,)))
!) cf]6f lxl6ª /8, ?=()) sf
b/n]
hDdf !,@),)))
gf]6M @)&#–!–!% sf] sf/f]af/ Jofkfl/s j:t' gubdf vl/b ul/Psfn] vl/b k'l:tsfdf clen]v
ul/Fb}g .
pbfx/0f g= @
@)&@–!)–%M vfg dfs]{6, g]kfnu~haf6 lgDgfg';f/sf ;fdfgx¿ vl/b ul/of] .
!% ls=u|f= lrof ?=@)) k|lt ls=u|f= sf b/n]
%) ls=u|f= lrgL ?=^% k|lt ls=u|f=sf b/n]
@)&@–!)–!)M cu|jfn 6«]8;{, wgu9Laf6 lgDgfg';f/sf ;fdfgx¿ gubdf vl/b ul/of] .
!) ls=u|f= lrof ?=!,()) k|lt ls=u|f=sf b/n]
@)&@–!)–!%M ;'/h 6«]8;{, emfkfaf6 lgDgfg';f/sf ;fdfgx¿ vl/b ul/of] .
# ls=u|f= skmL ?=@))) k|lt ls=u|f=sf b/n]
!) ls=u|f= lrgL ?=&) k|lt ls=u|f=sf b/n]
b'j} ;fdfgdf !)Ü Jofkfl/s 5'6
pQ/
vl/b k'l:tsf
ldlt ljj/0f aLhs vftf kfgf g= ljj/0f s'n
/sd
@)&@–!)–% vfg dfs]{6, g]kfnu~h
!% ls=u|f= lrof ?=@)) k|lt #,)))
ls=u|f=
%) ls=u|f= lrgL ?=^% k|lt #,@%)
ls=u|f ^,@%)
@)&@–!)–!% ;'/h 6«]8;{, emfkf
# ls=u|f= skmL ?=@))) k|lt ^,)))
ls=u|f=
!) ls=u|f= lrgL ?=&) k|lt &))
ls=u|f= b'j}df !)Ü Jofkfl/s -^&)_ ^,)#)
5'6
hDdf !@,@*)
gf]6M @)&@–!)–!) sf] sf/f]af/ Jofkfl/s j:t' gubdf vl/b ul/Psfn] vl/b k'l:tsfdf clen]v
ul/b}g .
@= vl/b lkmtf{ k'l:tsf
vl/b lkmtf{ k'l:tsf klg Ps ;xfos k'l:tsf xf] . pwf/f]df vl/b ul/Psf dfn;fdfgx¿ ljleGg
sf/0fn] j|m]tfn] laj|m]tfnfO{ lkmtf{ k7fp5 eg] ;f]sf] clen]v o; k'l:tsfdf /flvG5 . csf]{ zAbdf
eGg'kbf{ j|m]tfn] pwf/f]df vl/b u/]sf ;fdfgx¿ s'g} sf/0fn] laj|m]tfnfO{ lkmtf{ k7fpF5 / ;f]sf] clen]v
Pp6f 5'6\6} k'l:tsfdf /fVb5 eg] ;f]xL k'l:tsfnfO{ vl/b lkmtf{ k'l:tsf eGg] ul/G5 . ;fdfGotof
vl/b ul/Psf ;fdfg÷dfn;fdfgsf] cfsf/ d]n gvfPdf, d"No a9L ePdf, ;ª\Vof sd ePdf, l9nf]
dfn;fdfg cfPdf, lau|]sf] jf 6'6km'6 ;fdfg ePdf cflb sf/0fx¿n] ubf{ j|m]tfn] vl/b u/]sf ;dfgx¿
lkmtf{ k7fpg] ub{5 . o;/L lkmtf{ k7fOPsf ;fdfgx¿sf] Pp6f 5'6\6} k'l:tsfdf clen]v /flvG5 eg]
;f]xL k'l:tsfnfO{ vl/b lkmtf{ k'l:tsf elgG5 .
j|m]tfn] slxn]sfxLF gubdf ;fdfg vl/b u/]sf] cj:yfdf klg vl/b lkmtf{ ul/G5 t/ gubdf vl/b
ul/Psf dfn;fdfgx¿ lkmtf{ u/]sf] sf/f]af/sf] eg] of] k'l:tsfdf clen]v /flvFb}g .
vl/b k'l:tsfdf k|ljli6 ug]{ r/0fx¿
ldlt M o; dxndf pwf/f]df vl/b ul/Psf] sf/f]af/x¿sf ldltnfO{ j|mda4 ¿kdf clen]v /fVg]
ljj/0f M o; dxndf laj|m]tfsf] gfd, 7]ufgf / j:t'x¿sf] ljj/0f pNn]v ug]{
aLhs gDa/ M ljleGg laj|m]tfx¿af6 dfn;fdfg vl/b ubf{ k|fKt aLhssf] gDa/ pNn]v ug]{
vftf kfgf g= M vl/b sf/f]af/nfO{ s'g vftf jf n]h/df ;fg]{ xf], ;f]sf] kfgf g= pNn]v ug]{
lj:t[t /sd M o;df k|To]s dfn;fdfgsf] vl/b d"No / 5'6 /sd pNn]v ug]{
s'n /sd M o; dnxdf ljj|m]tfnfO{ vl/bafkt ltg'{kg]{ /sd pNn]v ug]{
8]la6 gf]6 -Debit Note_
pwf/f]df dfn;fdfg vl/b ubf{ slxn]sfFxL pSt dfn;fdfg vl/b cfb]zcg';f/sf] gePdf vl/b
stf{n] ljj|m]tfnfO{ vl/b ul/Psf dfn;fdfgx¿ vl/b lkmtf{ ub{5 . vl/bstf{n] dfn;fdfg vl/b ubf{
vl/b cfb]zåf/f vl/b ub{5 . vl/bstf{n] dfn;fdfgx¿ ljj|m]tfaf6 kfpFbf pSt dfn;fdfgx¿ vl/b
cfb]zadf]lhd gePdf lkmtf{ ug{ kfpg] clwsf/ vl/bstf{nfO{ x'G5 . vl/b ul/Psf dfn;fdfgx¿sf]
u'0f:t/ sd ePdf, kl/df0f sd jf a9L ePdf, l9nf] dfn;fdfg cfOk'u]df, k|lt PsfO d"No a9L
x'g uPdf vl/b ul/Psf dfn;fdfgx¿ lkmtf{ ug'{kg]{ x'G5 . o;/L dfn;fdfg lkmtf{ ubf{ vl/bstf{n]
ljj|m]tfnfO{ lkmtf{ ug'{kg]{ dfn;fdfgx¿;Fu} Pp6f lnlvt sfuhft klg k7fpF5, h;nfO{ 8]la6 gf]6
elgG5 . o;df vl/b lkmtf{ ul/Psf dfn;fdfgx¿sf] kl/df0f, PsfO d"No, s'n d"No / lkmtf{ ug'{kg]{
sf/0f pNn]v ul/G5 . ;fy} vl/bstf{n] ljj|m]tfnfO{ ltg'{kg]{ /sd 36\g] ePsfn] ljj|m]tfsf] vftfnfO{
vl/b lkmtf{ /sd a/fa/n] 8]la6 ul/Psf] 5 eGg];d]t o;df pNn]v ul/G5 . vl/b lkmtf{ k'l:tsf o;}
8]la6 gf]6sf cfwf/df tof/ kfl/G5 .
8]la6 gf]6sf] gd'gf
nIdL a'S; xfp;
8]la6 gf]6
lan g= !)% dx]Gb|gu/
6]lnkmf]g g= ldlt M ebf} !) ut]
Pk]S; 6«]l8ª xfp;
k'tnL ;8s, sf7df8f}F
ljj/0f /sd s'n /sd
-?======================================= dfq_
5'6 (Discount)
5'6 /sdn] ltg'{kg]{ jf kfpg'kg]{ /sdnfO{ 36fpF5 . dfn;fdfg vl/b laj|mL ubf{ vl/bstf{n] 5'6
kfpbF5 eg] laj|m]tfn] 5'6 lbg'kb{5 . 5'6 /sdnfO{ b'O{ efudf afF8\g ;lsG5 .
-s_ Jofkfl/s 5'6 (Trade Discount)
Jofkfl/s 5'6 laj|m]tfn] dfn;fdfg laj|mL ubf{ dfn;fdfgsf] cª\lst d"Nodf g} pNn]v ub{5 . o;sf]
d'Vo p2]Zo dfn;fdfgsf] laj|mL kl/df0f a9fpg' xf] . Jofkfl/s dfn;fdfgsf] d"Nodf Pp6f lglZrt
k|ltztsf] 5'6 lbg] k|fjwfg 5 eg] To;nfO{ g} Jofkfl/s 5'6 elgG5 . ;fdfGotof o:tf] 5'6 Pp6f
lglZrt kl/df0feGbf a9L vl/b laj|mL u/]sf] cj:yfdf lbOG5 . To:t} rf8kj{sf] a]nf / ljz]if
cj;/x¿df klg Joj;foLn] o:tf] lsl;dsf] 5'6 lbg] ub{5g\ . j:t'sf] jf:tljs d"Nodf s]xL /sd
36fO{ laj|mL ul/Psf] dfn;fdfgx¿sf] landf g} pNn]v u/]/ lbOg] 5'6 g} Jofkfl/s 5'6 xf] . uf]:jf/f
ef}r/ agfpFbf o;sf] clen]v ul/Fb}g .
-v_ gub 5'6 (Cash Discount)
-k|To]s Joj;foLn] cfkm\gf dfn;fdfgx¿nfO{ gub tyf pwf/f]df laj|mL ug]{ ub{5g\ . pwf/f]df dfn;fdfg
laj|mLkZrft\ l56} gub ;ª\sng xf];\ eGg] dg;fon] gub 5'6 lbg] ul/G5 . gub 5'6 lbPsf] v08df
cf;fdLn] ;dodf g} gub e'StfgL ug]{ ub{5g\ . vl/bstf{af6 gub k|fKt x'Fbf laj|m]tfn] lbg] 5'6 g}
gub 5'6 xf] . o; lsl;dsf] gub 5'6nfO{ k|f/lDes clen]vdf klg clen]v ul/G5 . vl/bstf{n]
gub 5'6 kfpg] ePsfn] p;sf nflu of] cfDbfgL jf gfkmf xf] eg] laj|m]tfn] gub 5'6 lbg'kg]{ ePsfn]
p;sf nflu of] vr{ jf 3f6f xf] .
vl/b lkmtf{ k'l:tsfsf] gd'gf
vl/b lkmtf{ k'l:tsf
ldlt ljj/0f vftf kfgf g= s'n
pbfx/0f g= #
cfo{g On]S6«f]lgS; ;]G6/sf] lgDgfg';f/sf] sf/f]af/sf] vl/b lkmtf{ k'l:tsfdf clen]v /fVg'xf];\ .
@)&#–!–^M jfUdtL ;Knfo;{, sf7df8f}FnfO{ lgDgfg';f/sf ;fdfgx¿ vl/b lkmtf{ ul/of] .
@ cf]6f 6]an kª\vf ?=!,%)) k|lt kª\vfsf b/n]
% cf]6f 6]an NofDk ?=!,))) k|lt 6]an NofDksf b/n]
!)Ü Jofkfl/s 5'6
@)&#–!–@@M vfg xfp;, g]kfnuGhnfO{ lgDgfg';f/ ;fdfg vl/b lkmtf{ k7fOof] .
# cf]6f On]lS6«s cfO/g k|lt ?=%)) sf b/n]
% lxl6ª /8 ?=() k|lt lxl6ª /8sf b/n]
pQ/
cfo{g On]S6«f]lgS; ;]G6/
vl/b lkmtf{ k'l:tsf
8]la6 vftf kfgf ljj/0f s'n
ldlt ljj/0f
gf]6 g= g= /sd /sd
@)&#–!–^ afUdtL ;Knfo;{, sf7df8f}F
@ cf]6f 6]an kª\vf ?= !,%)) k|lt #,)))
kª\vfsf b/n]
% cf]6f 6]an NofDk ?= !,))) k|lt %,)))
6]an NofDksf b/n] &,@))
!)Ü Jofkfl/s 5'6 -*))_
vfg xfp;, g]kfnu~h
@)&#–!–@@ # cf]6f On]lS6«s cfO/g ?=%)) !,%))
k|lt On]lS6«s cfO/gsf b/n]
% lxl6ª /8 ?=() k|lt lxl6ª $%) !,(%)
/8sf b/n]
hDdf (,!%)
pbfx/0f $
Onfd lrof s]Gb|sf] lgDgfg';f/sf] sf/f]af/x¿sf] vl/b lkmtf{ k'l:tsfdf clen]v /fVg'xf];\ .
@)&@–!)–*M Onfd lrof s]Gb|, OnfdnfO{ lgDgfg';f/sf] ;fdfgx¿ vl/b lkmtf{ ul/of] .
% ls=u|f= lrof ?= @)) k|lt ls=u|f=
!) ls=u|f= lrof ?= !,))) k|lt ls=u|f=
@)&@–!)–@%M ;'/h 6]«8;{, emfkfnfO{ lgDgfg';f/sf ;fdfgx¿ vl/b lkmtf{ ul/of] .
! ls=u|f= skmL ?= @))) k|lt ls=u|f=

# ls=u|f= lrof ?= &)) k|lt ls=u|f=
!)Ü Jofkfl/s 5'6 b'j} ;fdfgdf
pQ/
vl/b lkmtf{ k'l:tsf (Purchase Return Book)
8]la6 gf]6 vftf ljj/0f s'n
ldlt ljj/0f
g= kfgf g= /sd /sd
@)&@–!)–* Onfd lrof s]Gb|, Onfd
% ls=u|f= lrof ?= @)) k|lt !,)))
ls=u|f= !),))) !!,)))
!) ls=u|f= lu|g lrof ?= !,)))
k|lt ls=u|f=
@)&@–!)–@% ;'/h 6]«8;{, emfkf
! ls=u|f= skmL ?= @))) k|lt @))) #,^()
ls=u|f= @,!))
# ls=u|f= lrof ?= &)) k|lt -$!)_
ls=u|f=
!)Ü Jofkfl/s 5'6 b'j} ;fdfgdf
hDdf !$,^()
#= laj|mL k'l:tsf (Sale Book)
laj|mL k'l:tsf Ps k|sf/sf] ;xfos k'l:tsf xf] . o; k'l:tsfdf ;:+yfn] k'gM laj|mL ug]{ p2]Zosf ;fy
lsg]sf dfn;fdfgx¿ pwf/f]df laj|mL u/]sf] dfq clen]v /flvG5 . j:t' jf dfn;fdfgnfO{ gubdf
laj|mL u/]sf] 5 eg] o;df clen]v /flvb}g . csf]{ zAbdf eGg'kbf{ Jofkfl/s j:t'x¿nfO{ pwf/f]df
laj|mL u/]sf] v08df dfq o; k'l:tsfdf clen]v /flvG5 . o; k'l:tsfdf clen]v ug{sf nflu
sf/f]af/df lgDgfg';f/sf ;t{x¿ k"/f ePsf] x'g'kb{5 .
-c_ dfn;fdfg laj|mL ul/Psf] x'g'kb{5 .
-cf_ laj|mL pwf/f]df ul/Psf] x'g'kb{5 .
-O_ laj|mL ul/Psf dfn;fdfg Jofkfl/s dfn;fdfg x'g'kb{5 . Jofkfl/s dfn;fdfg eg]sf] To:tf]
dfn;fdfg xf] h;nfO{ laj|mL ug]{ p2]Zon] vl/b ul/Psf] x'G5 .

sf/f]af/df dflysf tLgcf]6} ;t{x¿ k"/f u/]sf] cj:yfdf dfq ;f] sf/f]af/sf] laj|mL k'l:tsfdf clen]v
ul/G5 . cGoyf ;f] sf/f]af/sf] laj|mL k'l:tsfdf clen]v ul/Fb}g .
laj|mL k'l:tsfsf] gd'gf
laj|mL k'l:tsf (Sales Book)
ljj/0f s'n
ldlt ljj/0f aLhs g= vftf kfgf g=
/sd /sd
pbfx/0f %
lgDglnlvt sf/f]af/x¿sf cfwf/df gd'gf kmlg{r/ pBf]usf] laj|mL k'l:tsf tof/ ug'{xf];\ .
hgj/L !M gofF :6f]/, sLlt{k'/nfO{ lgDg ;fdfgx¿ laj|mL ul/of] .
!) s';L{ ?= %)) sf b/n]
!% 6]a'n ?= *)) sf b/n]
!@ :6'n s'n ?= @,$))
hgj/L ( M ls/g kmlg{r/, eStk'/nfO{ lgDg ;fdfg gubdf laj|mL ul/of] .
3'Dg] s';L{ k|lt uf]6f ?= @,)))
@) 8]S; ?= #)) k|lt 8]S;sf] b/n]

!) cf]6f 8f]/Dof6 ?= %) sf b/n]
!)Ü gub 5'6
hgj/L !% M nfnf kmlg{r/, g]kfnuGhnfO{ lgDg ;fdfgx¿ laj|mL ul/of] .
!) s';L{ s'n ?=@),)))
@) 8]S; ?=!,@)) sf k|lt uf]6fsf b/n]
% cf]6f 8f]/Dof6 ?=%)) sf b/n]
hgj/L #)M g]kfn c6f]df]afOn, sf7df8f}FnfO{ @ cf]6f k'/fgf df]6/;fOsn ?=@,%),))) sf b/n]
pwf/f]df laj|mL ul/of] .
pQ/
gd'gf kmlg{r/ pBf]u
laj|mL k'l:tsf
vftf ljj/0f s'n
ldlt ljj/0f aLhs g=
kfgf g= /sd /sd
hgj/L ! gofF :6f]/, sLlt{k'/
!) s';L{ ?=%)) sf b/n] %,)))
!% 6]a'n ?=*)) sf b/n] !@,)))
!@ :6'n s'n ?=@,$)) @,$)) !(,$))
nfnf kmlg{r/, g]kfnuGh
hgj/L !% !) s';L{ s'n ?=@),))) @),)))
@) 8]S; ?=!,@)) sf b/n] @$,)))
% lk; 8f]/Dof6 ?=%)) @,%)) $^,%))
hDdf ^%,())
gf]6 M hgj/L ( sf] sf/f]af/ Jofkfl/s j:t' gubdf laj|mL ul/Psfn] laj|mL k'l:tsfdf clen]v
ul/Psf] 5}g . ;fy} hgj/L #) sf] Jofkfl/s j:t'sf] laj|mL geO{ ;DklQ laj|mL ul/Psfn] laj|mL
k'l:tsfdf clen]v ul/Psf] 5}g .

pbfx/0f g= ^
lgDglnlvt sf/f]af/x¿sf cfwf/df h]= s]= On]S6«f]lgS; wflbªsf] laj|mL k'l:tsf tof/ ug'{xf];\ .
@)!^–@–!M cldt 6«]8;{, a'6jnnfO{ lgDglnlvt ;fdfgx¿ laj|mL ul/of] .
@) On]lS6«s cfO/g ?=#,))) sf b/n]
!# lxl6ª /8 ?=@,))) sf b/n]
%Ü Jofkfl/s 5'6
@)!^–@–!)M rf?dtL On]S6«f]lgS; lj/f6gu/nfO{ tnsf ;fdfgx¿ laj|mL ul/of] .
!% 6]a'n kª\vf ?=%)) sf b/n]
% 6]a'n nfDk ?=&)) sf b/n]
@)!^–@–@#M s]= s]= kmlg{r/ NofG8nfO{ laj|mL
@ cf]6f 3'Dg] s';L{ s'n ?=%,))) df laj|mL ul/of] .
pQ/
h]= s]= On]S6«f]lgS;, wflbª
laj|mL k'l:tsf
vftf ljj/0f s'n
ldlt ljj/0f aLhs g=
kfgf g= /sd /sd
@)!^–@–! cldt 6«]8;{, a'6jn
@) On]lS6«s cfO/g ?=#,))) k|lt ^),)))
cfO/g @^,)))
!# lxl6ª /8 ?=@,))) k|lt /8 -$,#))_ *!,&))
@)!^–@–!)M %Ü Jofkfl/s 5'6
rf?dtL On]S6«f]lgS;, lj/f6gu/
!% 6]a'n k\mofg ?=%)) k|lt k\mofg &,%)) !!,)))
% 6]a'n nfDk ?=&)) k|lt nfDk #,%))
hDdf (@,&))
gf]6M km]a/j/L @# sf] sf/f]af/ Jofkfl/s j:t'sf] laj|mL geO{ ;DklQ laj|mL ul/Psfn] laj|mL k'l:tsfdf
clen]v ul/b}g .

$= laj|mL lkmtf{ k'l:tsf (Sales Return Book)
laj|mL lkmtf{ k'l:tsf klg Ps ;xfos k'l:tsf xf] . pwf/f]df laj|mL ul/Psf dfn;fdfgx¿ ljleGg
sf/0fn] j|m]tfn] ljj|m]tfnfO{ lkmtf{ k7fpF5 eg] ;f]sf] clen]v o; k'l:tsfdf /flvG5 . csf]{ zAbdf
eGg'kbf{ laj|m]tfn] pwf/f]df laj|mL u/]sf ;dfgx¿ s'g} sf/0fj; j|m]tfn] lkmtf{ k7fpF5 / ;f]sf] clen]v
Pp6f 5'6\6} k'l:tsfdf /fVb5 eg] ;f]xL k'l:tsfnfO{ laj|mL lkmtf{ k'l:tsf eGg] ul/G5 . ;fdfGotof
laj|mL ul/Psf] ;dfg÷dfn;fdfgsf] cfsf/ d]n gvfPdf, d"No a9L ePdf, ;ª\Vof sd ePdf, l9nf]
dfn;fdfg cfPdf, lau|]sf] jf 6'6km'6 ;dfg ePdf cflb sf/0fx¿n] ubf{ j|m]tfn] vl/b u/]sf ;fdfgx¿
lkmtf{ k7fpg] ub{5 . o;/L j|m]tfaf6 laj|mL lkmtf{ k|fKt ePsf ;fdfgx¿sf] Pp6f 5'6\6} k'l:tsfdf
clen]v /flvG5 eg] ;f]xL k'l:tsfnfO{ laj|mL lkmtf{ k'l:tsf elgG5 .
j|m]l86 gf]6 (Credit Note)
pwf/f]df dfn;fdfg laj|mL ubf{ slxn]sfFxL pSt dfn;fdfg vl/b cfb]zcg';f/sf] gePdf vl/bstf{n]
ljj|m]tfnfO{ lkmtf{ ub{5 . o;/L dfn;fdfg vl/bstf{af6 lkmtf{ kfpFbf ljj|m]tfn] ;f]sf] clen]v Pp6f
5'6\6} k'l:tsfdf /fVg] ub{5 / o;/L laj|mL lkmtf{ k|fKt /sd a/fa/n] cf;fdLsf] vftfnfO{ j|m]l86
u/L kfpg'kg]{ /sd x6fOG5 . vl/bstf{ jf cf;fdLsf] vftfnfO{ laj|mL lkmtf{ a/fa/sf] /sdn]
j|m]l86 ul/Psf] 5 egL of] j|m]l86 gf]6 dfkm{t cf;fdLnfO{ lnlvt hfgsf/L u/fOG5 . o;}sf cfwf/df
cf;fdLaf6 kfpg'kg]{ /sd ;dfof]hg ul/G5 .
laj|mL lkmtf{ k'l:tsfsf] gd'gf
============== sDkgL
laj|mL lkmtf{ k'l:tsf
ljj/0f s'n
ldlt ljj/0f j|m]l86 gf]6 g= vftf kfgf g=
/sd /sd

pbfx/0f &
lgDglnlvt sf/f]af/x¿sf cfwf/df gd'gf kmlg{r/ NofG8sf] laj|mL lkmtf{ k'l:tsf tof/ ug'{xf];\ .
hgj/L *M Pg= la= ;]G6/, sLlt{k'/af6 tnsf ;fdfgx¿ laj|mL lkmtf{ k|fKt eof]
?=!,%)) sf] Pp6f s';L{
?=!,*)) k|lt 6]a'nsf] b/n] % cf]6f 6]a'n
?=@,$)) k|lt :6'nsf] b/n] @ cf]6f :6'n
hgj/L @%M nfnf kmlg{r/, nlntk'/af6 lgDg ;fdfgx¿ laj|mL lkmtf{ k|fKt eof]
?=$,))) sf] k|lt s';L{sf b/n] @ cf]6f s';L{
?=!,@)) k|lt 8]S;sf] b/n] @ cf]6f 8]S;
!)Ü Jofkfl/s 5'6
pQ/
gd'gf kmlg{r/ NofG8
j|m]l86 gf]6 vftf ljj/0f s'n
ldlt ljj/0f
g= kfgf g= /sd /sd
hgj/L * Pg= la= ;]G6/, sLlt{k'/
?=!,%)) sf] Pp6f s';L{ !,%))
?=!,*)) k|lt 6]a'nsf] b/n] % (,)))
cf]6f 6]a'n
?=@,$)) k|lt :6'nsf] b/n] @ cf]6f $,*)) !%,#))
hgj/L @%
:6'n
nfnf kmlg{r/, nlntk'/
?=$,))) sf] b/n] @ cf]6f s';L{ *,)))
?=!,@)) k|lt 8]S;sf] b/n] @ cf]6f @,$)) (,#^)
8]S; -!,)$)_
!)Ü Jofkfl/s 5'6
hDdf @$,^^)

*= lgDglnlvt sf/f]af/x¿sf cfwf/df h]= s]= On]S6«f]lgS;sf] laj|mL lkmtf{ k'l:tsf tof/ ug'{xf];\ .
l8;]Da/ !@M nIdL 6«]8;{, hgsk'/af6 lgDg ;fdfgx¿ laj|mL lkmtf{ k|fKt eof] .
?=#,))) k|lt On]lS6«s cfO/gsf b/n] @ cf]6f cfO/g
?=!&%) k|lt lxl6ª /8sf b/n] # cf]6f /8
@)Ü Jofkfl/s 5'6
l8;]Da/ @%M lxd On]S6«f]lgS; kfj/, a'6jnaf6 tnsf ;fdfgx¿ laj|mL lkmtf{ k|fKt eof] .
?=%,))) k|lt kª\vfsf b/n] @ cf]6f kª\vf
?=!@)) k|lt 6]a'n NofDksf b/n] # cf]6f NofDk
pQ/
h]= s]= On]S6«f]lgS;
j|m]l86 gf]6 vftf ljj/0f s'n
ldlt ljj/0f
g= kfgf g= /sd /sd
l8;]Da/ !@ nIdL 6«]8;{, hgsk'/
?=#,))) k|lt On]lS6«s cfO/gsf ^,)))
b/n] @ cf]6f cfO/g
?=!&%) k|lt lxl6ª /8sf b/n] # %,@%) (,)))
cf]6f /8
@)Ü Jofkfl/s 5'6 -@,@%)_
l8;]Da/ @% lxd On]S6«f]lgS; kfj/, a'6jn
?= %,))) k|lt kª\vfsf b/n] @ !),))) !#,^))
cf]6f kª\vf
?= !@)) k|lt 6]a'n NofDksf b/n] #,^))
# cf]6f NofDk
hDdf @@,^))
%= gub k'l:tsf
x/]s ;+:yfn] cfkm\gf sf/f]af/x¿ gub tyf pwf/f]df ug{] ub{5g\ . pwf/f]df ul/g] s'g} klg sf/f]af/x¿
gub k'l:tsfdf clen]v /flvFb}gg\ . gub k'l:tsf Pp6f 5'6\6} k'l:tsf xf], h;df ;+:yfn] gub k|flKt

tyf gubsf] e'StfgL;Fu ;DalGwt sf/f]af/x¿sf] dfq} clen]v /fVb5 . o; k'l:tsfdf sf/f]af/sf]
clen]v /fVgsf nflu sf/f]af/n] gubdf c;/ kf/]sf] x'g'kb{5 . sf/f]af/n] gub a9fPsf] x'g'kb{5 jf
gubnfO{ 36fPsf] x'g'kb{5 . olb gubnfO{ s'g} c;/ ub}{g eg] ;f] sf/f]af/sf] o; k'l:tsfdf clen]v
ul/b}g . gub k'l:tsfsf] bfofF / afofF u/L b'O{ kIfx¿ x'G5g\ . afofF kIfdf gub df}Hbft / gub
k|flKt tyf bfofF kIfdf gub e'StfgL;Fu ;DalGwt sf/f]af/x¿sf] dfq} clen]v /flvG5 . afofF kIfnfO{
8]la6 / bfofF kIfnfO{ j|m]l86 eGg] ul/G5 . 8]la6 kIfdf gub k|flKt / j|m]l86 kIfdf gub e'StfgLsf]
clen]v /fVg] ul/G5 . o; k'l:tsfsf] 8]la6 kIfdf ;+:yfn] pSt ;dofjlwel/sf] k|fKt u/]sf] s'n
gub / j|m]l86 kIfdf s'n gub e'StfgLsf] clen]v /fVb5 . gub k'l:tsfsf] j|m]l86 kIfeGbf 8]la6 kIf
a9L ePdf 8]la6 df}Hbft jf gub df}Hbft 5 eGg] b]vfpF5 . To:t} slxn] sfFxL o; k'l:tsfsf] 8]la6
kIfeGbf j|m]l86 kIf a9L ePdf j|m]l86 df}Hbft jf gub ;fk6L eGg] hgfpF5 .
gub k'l:tsfsf] gd'gf
gfufh'{g Jofkfl/s xfp;
gub k'l:tsf
ldlt ljj/0f vf=kf=g= /sd ldlt ljj/0f vf=kf=g= /sd
pbfx/0f (
lgDg sf/f]af/x¿sf cfwf/df gfufh{'g Jofkf/ xfp;sf] ;fwf/0f gub k'l:tsf tof/ kfg'{xf];\ .
hgj/L !M ?= !),))) ;'?sf] gub df}Hbft
hgj/L %M ?= $),))) sf] ;fdfg gubdf vl/b ul/of] .
hgj/L *M ?= @),))) sf] ;fdfg ch'{gaf6 vl/b ul/of] .
hgj/L !)M clu|d 3/ef8f ?= @,))) ;lxt s'n ef8f ?= %,))) gub ltl/of] .
hgj/L !!M ?= #,))) sld;gafkt gub k|fKt eof] .

hgj/L !% M ?= %,))) sf] ;fdfg xL/fnfO{ laj|mL ul/of] .
hgj/L !* M Aofhafkt ?= ^,))) gub e'StfgL ul/of] .
hgj/L @@ M gub ?= !(,*)) ch'{gnfO{ k"0f{ e'StfgL :j¿k ltl/of] .
hgj/L @^ M ?= $),))) d"No /x]sf] kmlg{r/ gub ?= $%,))) df laj|mL ul/of]
hgj/L #) M gub ?= $),))) a}ª\sdf hDdf ul/of] .
pQ/
gfufh'{g Jofkfl/s xfp;
gub k'l:tsf
hgj/L ! ;'?sf] df}Hbft 10,000 hgj/L !) ef8f 3,000
hgj/L % laj|mL 40,000 hgj/L !) clu|d ef8f 2,000
hgj/L !! sld;g 3,000 hgj/L !* Aofh 6000
hgj/L @^ kmlg{r/ 40,000 hgj/L @@ ch'{g 19,800
hgj/L @^ gfkmf gf]S;fg 5,000 hgj/L #) a}ª\s 4,000
hgj/L #) clGtd 63,200
df}Hbft
hDdf 98,000 hDdf 98,000

km]a ! ;'?sf] df}Hbft 63,200
c=Nof=
gf]6M hgj/L * / hgj/L !% df ul/Psf sf/f]af/x¿n] gubdf s'g} c;/ gkg]{ ePsfn] pSt sf/f]af/
x¿sf] gub k'l:tsfdf clen]v /flvFb}g .
pbfx/0f !)
tn lbOPsf Pg= s]= l;kª ;]G6/, ;f]n'v'Da'sf] sf/f]af/x¿nfO{ ;fwf/0f gub k'l:tsfdf k|ljli6
ug'{xf];\ .
dfr{ ! M gub df}Hbft ?=%,)))
dfr{ $ M ?= !),))) sf] ;fdfg gubdf vl/b ul/of] .
dfr{ * M ?= @),))) sf] ;fdfg lagfaf6 vl/b ul/of] .
dfr{ !@ M 3/ef8f ?= %,))) ltl/of] / ?= !,))) cem} ltg{ afFsL .
dfr{ !$ M ?=@,))) clu|d sld;gafkt k|fKt eof] .
dfr{ !% M ?=%,))) sf] ;fdfg cfgGbnfO{ laj|mL ul/of] .
dfr{ !* M ?=^,))) Hofnfafkt gub e'StfgL ul/of] .
dfr{ @$ M lagfnfO{ k"0f{ e'StfgL x'g] u/L gub ?= !(,*)) ltl/of] .
dfr{ @^ M ?= $),))) nfut d"No ePsf] kmlg{r/ ?= #&,))) gubdf laj|mL ul/of] .
dfr{ #) M ?= #,))) sfof{no k|of]hgsf nflu a}ª\saf6 gub lemlsof] .
pQ/
Pg= s]= l;kª ;]G6/, ;f]n'v'Da'
gub k'l:tsf
dfr{ ! ;'?sf] df}Hbft 5000 dfr{ $ vl/b 10000
dfr{ !$ clu|d sld;g 2000 dfr{ !@ 3/ef8f 5000
dfr{ @^ kmlg{r/ 37000 dfr{ !* Hofnf 6000
dfr{ #) a}ª\s 3000 dfr{ @$ lagf 19800
dfr{ #) clGtd df}Hbft 6200
hDdf 47000 hDdf 47000

clk|n ! ;'?sf] df}Hbft 6200
c=Nof=
gf]6M dfr{ * / dfr{ !% df ul/Psf sf/f]af/x¿n] gubdf s'g} c;/ gkg]{ ePsfn] pSt sf/f]af/x¿sf]
gub k'l:tsfdf clen]v ul/Fb}g .
pbfx/0f !!
cf/f]x Jofkf/ s]Gb|sf] lgDg sf/f]af/x¿sf cfwf/df gub k'l:tsf -a}ª\s dxn_ tof/ kfg'{xf];\ .
hgj/L ! M a}ª\s df}Hbft ?= $),)))

hgj/L # M ?= $),))) sf] ;fdfg ;'/]znfO{ laj|mL ul/of] .
hgj/L & M ;fdfg vl/bafkt ?= %,))) sf] r]s hf/L ul/of] .
hgj/L !) M ?= #,))) sf] tna ltl/of] / clu|d tnaafktsf] ?= !,))) ltl/of] .
hgj/L !# M sld;gafkt ?= @=))) sf] r]s k|fKt eof] .
hgj/L !% M ?= !@,)))M sf] ;fdfg lxgfaf6 vl/b ul/of] .
hgj/L !* M ?= ^,))) Aofh afkt gub e'StfgL ul/of] .
hgj/L @@ M gub ?= *,))) / ?= #,()) r]saf6 k"0f{ e'StfgL :j¿k lxgfnfO{ lt/Lof] .
hgj/L @^ M 3/fo;L k|of]hgsf nlfu ?= #,))) a}ª\saf6 gub lemlsof] .
hgj/L #) M gub ?=!,))) a}ª\sdf hDdf ul/of] .
cf/f]x Jofkf/ s]Gb|
gub k'l:tsf -a}ª\s dxn_÷a}ª\s k'l:tsf
hgj/L ! ;'?sf] $),))) hgj/L & vl/b vftf %,)))
hgj/L !# df}Hbft @,))) hgj/L !) tna vftf #,)))
hgj/L #) sld;g !,))) hgj/L !) clu|d tna vftf !,)))
vftf hgj/L @@ lxgfsf] vftf #,())
gub vftf hgj/L @^ k'FhL lkmtf{ vftf #,)))
hgj/L #) clGtd df}Hbft @&,!))
hDdf $#,))) hDdf $#,)))

km]a|j/L ! clGtd @&,!))
df}Hbft
c=Nof=
gf]6M dfr{ !% / dfr{ !* df ul/Psf sf/f]af/x¿n] a}ª\s df}Hbftdf s'g} c;/ gkfg]{ ePsfn] pSt
sf/f]af/x¿sf] clen]v o; k'l:tsfdf /flvb}g .

cEof;
-s_ ;xfos k'l:tsfsf k|sf/x¿ ;"rLs[t ug'{xf];\ .
-v_ vl/b k'l:tsf / vl/b lkmtf{ k'l:tsfaf/] pNn]v ug'{xf];\ .
-u_ laj|mL k'l:tsf / laj|mL lkmtf{ k'l:tsfaf/] pNn]v ug'{xf];\ .
-3_ aLhssf] gd'gf tof/ ug'{xf];\ .
-ª_ j|m]l86 gf]6 eg]sf] s] xf] < pbfx/0f;lxt pNn]v ug'{xf];\ .
k|Zg ! M Pstf On]S6«f]lgS;sf lgDg sf/f]af/x¿nfO{ vl/b k'l:tsfdf k|ljli6 ug'{xf];\ .
kmfu'g ! M ljgfos On]S6«f]lgS; ;Knfo{;af6 lgDg ;fdfgx¿ vl/b ul/of] .
%) cf]6f /fO; s's/, ?=@,))) sf b/n]
!) cf]6f 6]an NofDk ?=!,@)) sf b/n]
!)Ü Jofkfl/s 5'6
kmfu'g !# M lgDg ;fdfgx¿ h]lg; xfp;af6 vl/b ul/of] .
?=#,))) sf b/n] $) cf]6f On]lS6«s cfO/g
?=*)) sf b/n] %) cf]6f dlN6Knu
kmfu'g !* M dx]Gb| ;Knfo;{af6 tnsf ;fdfgx¿ gubdf vl/b ul/of] .
k|lt aNa ?= %) sf b/n] !) bh{g aNa
!)Ü gub 5'6
-pQ/ – vl/b k'l:tsf s'n ?= @,^),*))_
k|Zg @ M uf}/Lzª\s/ 6«]8;{sf lgDg sf/f]af/x¿nfO{ vl/b k'l:tsfdf k|ljli6 ug'{xf];\ .
df3 # M ljgfos ;'wf ;Knfo;{af6 lgDg ;fdfgx¿ vl/b ul/of] .
k|lt lsnf]u|fd ?= !)) sf b/n] !% lsnf]u|fd rfjn
k|lt lsnf]u|fd ?=() sf b/n] %) lsnf]u|fd lrgL

df3 !# M c/laGb| 6«]8;{af6 tnsf ;fdfgx¿ gubdf vl/b ul/of] .
k|lt ls=u|f= ?=!,))) sf b/n] !) ls=u|f= lrof
df3 @% M lgDg ;fdfgx¿ ;'/h cfs]{8af6 vl/b ul/of] .
k|lt Kofs]6 ?=$)) sf b/n] $) Kofs]6 skmL
k|lt ls=u|f= ?=() sf b/n] ^)) ls=u|f= lrgL
Jofkfl/s 5'6 !)Ü
df3 #) M df]8{g kmlg{r/ xfp;af6 @ cf]6f ;f]kmf ;]6 s'n ?= @),))) df vl/b ul/of] .
-pQ/ – vl/b k'l:tsf s'n ?= ^(,)))_
k|Zg # M s0ff{nL kmlg{r/ ;Knfo;{sf lgDg sf/f]af/x¿nfO{ laj|mL k'l:tsfdf k|ljli6 ug'x{ f];\ .
hgj/L % M lqk'/f kmlg{r/nfO{ lgDg ;fdfgx¿ laj|mL ul/of] .
?= %)) sf b/n] @) cf]6f Knfl:6s s';L{
%) cf]6f 6]an s'n ?= !,)),)))
hgj/L *M ;f]n' kmlg{r/nfO{ lgDg ;fdfg gubdf laj|mL ul/of] .
?= %))) sf b/n] @) cf]6f 3'Dg] s';L{
?= !,))) sf b/n] #) cf]6f 8]S;
?= *,))) sf b/n] $) cf]6f ;f]kmf ;]6
!)Ü gub 5'6
hgj/L !* M cfs[lt kmlg{r/ eStk'/nfO{ s'n ?= !*,))) df !) cf]6f ;fgf] s';L{ / k|lt
8]S; ?= !,%)) sf b/n] !) cf]6f 8]S; laj|mL ul/of] .
hjg/L @# M g]kfn c6f] ;]G6/, sf7df8f}nF fO{ ?= %,)),))) df k'/fgf] sf/ pwf/f]df laj|mL ul/of] .
-pQ/ – s'n laj|mL k'l:tsf ?= !,$#,)))_
k|Zg $M k|]d On]S6«f]lgS;sf lgDg sf/f]af/x¿nfO{ laj|mL k'l:tsfdf k|ljli6 ug'{xf];\ .
r}q @M lrqf On]S6«f]lgS;, wgu9LnfO{ lgDg ;fdfgx¿ laj|mL ul/of] .
?=@,))) sf b/n] #) cf]6f On]lS6«s cfO/g

?= $,))) sf b/n] #) cf]6f On]lS6«s lx6/
Jofkfl/s 5'6 !%Ü
r}q @)M u0fklt On]S6«f]lgs, dx]Gb|gu/nfO{ lgDg ;fdfgx¿ laj|mL ul/of] .
?= #,))) sf b/n] @% cf]6f leQ] kª\vf
?= !,))) sf b/n] %) cf]6f On]lS6«s NofDk
r}q @^M xL/f On]S6«f]lgS;nfO{ lgDg ;fdfgx¿ gubdf laj|mL ul/of] .
s'n ?= @),))) df % cf]6f leQ] kª\vf
?= !,))) sf b/n] !) cf]6f On]S6«f]lgs cfO/g
-pQ/– laj|mL k'l:tsfs'n ?= @,&*,)))_
k|Zg %M tnsf sf/f]af/x¿nfO{ sLlt{k'/ kmlg{r/ xfp;sf] laj|mL k'l:tsfdf r9fpg'xf];\ .
h'nfO{ !M gjLgf kmlg{r/ ;Knfo;{, nlntk'/nfO{ lgDg ;fdfgx¿ laj|mL ul/of] .
@) cf]6f ;f]kmf ;]6 k|lt ;f]kmf ?= !%,))) sf b/n]
!) cf]6f 6]an k|lt 6]an ?= @,))) sf b/n]
h'nfO{ (M aª\unfd'vL ;Knfo;{, afg]Zj/nfO{ !) cf]6f 3'Dg] s';L{ s'n d"No ?=*),))) / @) cf]6f
8]S; ?=#,))) sf b/n] laj|mL ul/of] . ;f] laj|mLdf Jofkfl/s 5'6 !)Ü k|bfg ul/of] .
h'nfO{ @^M ljgfos kmlg{r/nfO{ lgDg ;fdfgx¿ gubdf laj|mL ul/of] .
@ cf]6f s';L{sf] s'n d"No ?= *,)))
@ cf]6f 8]S; k|lt 8]S; ?= !,%)) sf b/n]
-pQ/ – laj|mL k'l:tsf s'n ?= $,$^,)))_
k|Zg ^ M c/laGb| On]S6«f]lgssf lgDg sf/f]af/x¿nfO{ vl/b lkmtf{ k'l:tsfdf k|ljli6 ug'{xf];\ .
df3 $M P=aL=;L= ;Knfo{;nfO{ lgDg ;fdfgx¿ vl/b lkmtf{ ul/of] .
?= !,%)) sf b/n] @ cf]6f 6]an kª\vf
?= !),))) sf] 6]an NofDk
!)% Jofkfl/s 5'6

df3 !& M On]S6«f]KjfOG6 xfp;nfO{ lgDg ;fdfgx¿ vl/b lkmtf{ ul/of] .
?= #,))) sf b/n] @ cf]6f On]lS6«s cfO/g
?= @,%)) sf b/n] % cf]6f On]lS6«s lx6/
-pQ/ M s'n vl/b lkmtf{ ?= #),@))_
k|Zg & M d]rL lrof ;Knfo{;sf lgDg sf/f]af/x¿nfO{ vl/b lkmtf{ k'l:tsfdf k|ljli6 ug'{xf];\ .
j}zfv @M Onfd lrof ;Knfo{;nfO{ lgDg ;fdfgx¿ vl/b lkmtf{ ul/of] .
?= *)) k|lt ls=u|f= sf b/n] @%ls=u|f= lrof
?= @,%)) k|lt ls=u|f= sf b/n] !) ls=u|f= lu|g lrof
j}zfv !# M hgsk'/ 6«]8;{nfO{ lgDg ;fdfgx¿ vl/b lkmtf{ ul/of] .
?= %)) sf b/n] #) Kofs]6 skmL
?= !,@)) sf b/n] !) ls=u|f= xa{n lrof
Jofkfl/s 5'6 !)%
-pQ/ M s'n vl/b lkmtf{ ?= ^(,#))_
k|Zg *M lgDg sf/f]af/x¿nfO{ df]8{g kmlg{r/ Nof8sf] laj|mL lkmtf{ k'l:tsfdf k|ljli6 ug'{xf];\ .
hgj/L !@M Pg=Pd= :6f]/af6 lgDg ;fdfgx¿ laj|mL lkmtf{ kfOof] .
?= ())sf b/n] ! cf]6f s';L{
?= !,@)) sf b/n] @ cf]6f 6]an
hgj/L @*M lgDg ;fdfgx¿ z}n]Zj/ kmlg{r/af6 laj|mL lkmtf{ kfOof] .
s'n ?= ^,))) sf] # cf]6f s';L{
?= !,!)) sf b/n] @ cf]6f 8]S;
Jofkfl/s 5'6 !) %
-pQ/ M laj|mL lkmtf{ s'n ?= !),^*)_
k|Zg (M lgDg sf/f]af/x¿nfO{ cl:dtf On]S6«f] ;]G6/sf] laj|mL lkmtf{ k'l:tsfdf k|ljli6 ug'{xf];\ .
cflZjg $M sGrg On]S6«f] 6]«8;{af6 lgDg ;fdfgx¿ laj|mL lkmtf{ kfOof] .
?= #,))) sf b/n] @ cf]6f O]n]lS6«s cfO/g
?= $,))) sf b/n] # cf]6f O]n]lS6«s lx6/
Jofkfl/s 5'6 @) %

cflZjg !%M /]:df On]S6«f] 6]«8;{af6 lgDg ;fdfgx¿ laj|mL lkmtf{ kfOof] .
?= #,))) sf b/n] @ cf]6f leQ] kª\vf
?= !,@)) sf b/n] ! cf]6f 6]an NofDk
-pQ/ M s'n laj|mL lkmtf{ ?= @!,^)).–_
!)= /ftfdf6f l;kª ;]G6/sf lgDglnlvt sf/f]af/x¿nfO{ ;fwf/0f gub k'l:tsfdf k|ljli6 ug'x{ f];\ .
h'g ! M gub df}Hbft ?= &),)))
h'g $ M gub ?= @),))) ef8f ltl/of] .
h'g * M cfsfz lnld6]8af6 ?= !),))) sf] ;fdfg vl/b ul/of] .
h'g !! M clu|d tna ?= @,))) ;lxt ?= #))) tna lbOof] .
h'g !! M clu|d sld;gafkt ?= %,)))gub k|fKt eof] .
h'g !% M /d]znfO{ ?= *,)))sf] ;fdfg laj|mL ul/of] .
h'g !* M Aofhafkt ?= ^,))) k|fKt eof] .
h'g @@ M cfsfz lnld6]8nfO{ ?= @,))) sf] ;fdfg lkmtf{ ul/of] .
h'g @$ M cfsfz lnld6]8nfO{ k"0f{ e'StfgL x'g] u/L gub ?= &,*)) ltl/of] .
h'g @^ M kmlg{r/df ?= #,))) sf] x|f;s6\6L ul/of] .
h'g #) M gub ?= %,))) a}ª\sdf hDdf ul/of] .
[pQ/M gub k'l:tsf 8]la6 df}Hbft #%,@)).–]
!!=Pk]S; Jofkf/ s]Gb|sf lgDglnlvt sf/f]af/x¿nfO{ ;fwf/0f gub k'l:tsfdf k|ljli6 ug'{xf];\ .
;]K6]Da/ ! ;'?sf] gub df}Hbft ?= (),)))
;]K6]Da/ $ gubdf ?= #),))) sf] ;fdfg vl/b ul/of] .
;]K6]Da/ !! piffaf6 ?= %),))) sf] ;fdfg vl/b ul/of] .
;]K6]Da/ !@ 3/ef8f ?= @,))) ltl/of] / ?= !,))) ltg{ afFsL 3/ef8f .

;]K6]Da/ !$ ?= $,))) clu|d sld;gafkt k|fKt eof] .
;]K6]Da/ !% lbdfnfO{ ?= %,))) df ;fdfg laj|mL ul/of] .
;]K6]Da/ !* lj1fkgsf nflu gub ?= #,))) ltl/of] .
;]K6]Da/ !( piffnfO{ k"0f{ e'StfgL x'g] u/L gub ltl/of] .
;]K6]Da/ @^ ?= $),))) sf] kmlg{r/ ?= #&,))) pwf/f]df laj|mL ul/of] .
;]K6]Da/ @* sfof{no k|of]hgsf nflu gub ?= #))) a}ª\saf6 lemlsof] .
[pQ/M gub k'l:tsf 8]la6 df}Hbft !@,)))]
!@= h]lgy xfp;sf lgDglnlvt sf/f]af/x¿nfO{ ;fwf/0f gub k'l:tsfdf k|ljli6 ug'{xf];\ .
hgj/L ! hDdf gub df}Hbft ?= @),)))
hgj/L # ?= $),))) sf] ;fdfg laj|mL ul/of] o;dWo] ^) k|ltzt pwf/f]df laj|mL ul/of] .
hgj/L & ljgoaf6 ?= %,))) sf] ;fdfg gubdf vl/b ul/of] .
hgj/L !) clu|d tna ?= !,))) ;lxt ?= #,))) tna lbOof] .
hgj/L !# clu|d sld;g cfDbfgLafkt ?= #,))) gub k|fKt eof] .
hgj/L !% lxgfaf6 ?= !@,))) sf] ;fdfg vl/b ul/of] .
hgj/L !* Aofhsf nflu gub ?= ^,))) ltl/of] .
hgj/L @@ gub ?= *,))) / r]s ?= #,()) lxgfnfO{ k"0f{ e'StfgL x'g] u/L ltl/of] .
hgj/L @^ JolStut k|of]hgsf nflu gub ?= #,))) a}ª\saf6 lemlsof] .
hgj/L #) jiff{n] ubf{ ?= !,)))sf] ;fdfg v/fa eof] .
[pQ/M gub k'l:tsf 8]la6 df}Hbft !&,)))]
!#= u0f]z :6f]/sf lgDglnlvt sf/f]af/x¿nfO{ ;fwf/0f a}ª\s k'l:tsfdf k|ljli6 ug'{xf];\ .
h'g ! a}ª\s df}Hbft ?= #),)))
h'g % lx/fnfO{ ?= !),))) sf] ;fdfg laj|mL ul/of] .
h'g & ls;gaf6 ;fdfg vl/b u/]afkt ?= %,))) r]saf6 ltl/of] .
h'g !! tna ?= #,))) r]saf6 ltl/of] .

h'g !% ?= #,))) sf] sld;g r]saf6 k|fKt eof] .
h'g !( ?= @,))) sf] ;fdfg vl/b u/L r]saf6 e'StfgL ul/of] .
h'g @! ?= ^,))) Aofh r]saf6 e'StfgL ul/of] .
h'g @^ gub ?= %,))) / r]s ?= $,))) lx/faf6 k|fKt eof] .
h'g @* JolStut k|of]hgsf nflu gub ?= !,))) a}ª\saf6 lemlsof] .
h'g #) jiff{sf] sf/0fn] ?= !,))) sf] ;fdfgsf] Iflt eof] .
[pQ/ M a}ª\s k'l:tsf 8]la6 df}Hbft @),)))]
kl/of]hgf sfo{
!= sfNklgs Pp6f Jofkfl/s ;+:yfsf] ljleGg sf/f]af/x¿sf] ;"rL agfO{ ;xfos k'l:tsf
tof/ ug'{xf];\ .

kf7 ;Gt'ng k/LIf0f
% (Trial Balance)
Jofj;flos sf/f]af/x¿nfO{ k|f/lDes clen]v /fVg] p2]Zon] uf]:jf/f ef}r/ -Journal Entries_ tof/
kfl/G5 . uf]:jf/f ef}r/sf clen]vx¿sf] ;f/f+z lgsfNg] p2]Zon] sf/f]af/x¿sf] k|sf/sf cfwf/
df axL vftfx¿ -Ledger Accounts_ tof/ kfl/G5g\ . o;/L tof/ kfl/Psf vftfx¿sf] z]if /sd
-Balance Amount_ sf cfwf/df cfly{s clen]vx¿sf] cª\sul0ftLo z'4tf hfFr ug{] p2]Zon] tof/
kf/]sf] ljj/0fnfO{ ;Gt'ng k/LIf0f eflgG5 .
bf]xf]/f] n]vf k|0ffnL l;4fGtsf cfwf/df Joj;fodf ePsf k|To]s sf/f]af/sf] clen]v /fVbf 8]la6 kIf
a/fa/ j|m]l86 kIf x'g] u/L ;DalGwt vftfx¿df k|ljli6 u/fpg' clgjfo{ x'G5, h:t}M ;Gt'ng k/LIf0fdf
klg 8]la6 / j|m]l86 kIfx¿sf] s'n /sd a/fa/ x'g'kb{5 . h;n] sf/f]af/sf] clen]vfª\sg k|lj|mofdf
s'g} k|sf/sf] uNtL Pjd\ q'l6x¿ gePsf] hgfpF5 .
ctM ;Gt'ng k/LIf0f vftfaxLx¿sf] 8]la6 / j|m]l86 kIfx¿sf] s'n /sdsf cfwf/df tof/ kf/]sf]
ljj/0f kq xf] . h;n] Jofj;flos sf/f]af/x¿sf] cª\sul0ftLo z'4tfsf] hfFr ug'{sf] ;fy} clGtd
vftf tof/ kfg{df ;d]t dbt k'¥ofPsf] x'G5 .
;Gt'ng k/LIf0fsf p2]Zox¿ (Objectives of Trial Balance)
;Gt'ng k/LIf0fsf p2]Zox¿ lgDgfg';f/ pNn]v ug{ ;lsG5 .
!= cª\sul0ftLo z'4tfsf] hfFr ug{'
;Gt'ng k/LIf0f tof/ kfbf{ 8]la6 / j|m]l86 kIfx¿sf] /sd a/fa/ x'g'kb{5 . t/ olb 8]la6 /
j|m]l86 kIfx¿sf] s'n /sd a/fa/ gePsf] cj:yfdf sf/f]af/x¿sf] clen]vfª\sg k|lj|mof jf pSt
clen]vx¿sf cfwf/df tof/ kf/]sf vftfx¿df s'g} k|sf/sf] cª\sul0ftLo q'l6 ePsf] 5 eGg] s'/fsf]
hfgsf/L lbg] / To;sf ;dfwfg sfo{df ;d]t ;Gt'ng k/LIf0fn] e"ldsf v]n]sf] x'G5 .
@= uNtL Pjd\ q'l6x¿ cf}FNofpg dbt ug{'
;Gt'ng k/LIf0f tof/ ug{] k|lj|mofdf olb 8]la6 / j|m]l86 kIfx¿sf] s'n /sd a/fa/ gePsf] cj:yfdf
sxLF g sxLF uNtL Pjd\ q'l6x¿ ePsf] 5 eGg] hfgsf/L lbO{ pSt uNtL Pjd\ q'l6x¿ ;RofO{ eljiodf
k'gM gbf]xf]l/gsf nflu ;d]t ;Gt'ng k/LIf0fn] dbt ub{5 .

#= vftfx¿sf] ;f/f+z hfgsf/L pknAw u/fpg'
s'g} lglZrt ;dofjlwsf nflu tof/ kf/]sf] ;Gt'ng k/LIf0fdf pSt cjlw;Dddf tof/ kf/]sf] ;Dk"0f{
vftfx¿sf] ;f/f+z emns Ps} 7fpFdf pknAw u/fpg ;d]t ;Gt'ng k/LIf0fn] dbt k'¥ofpFb5 .
$= clGtd vftf tof/ ug{df ;3fp k¥ofpg'
x/]s cfly{s jif{sf] cGTodf ;+:yfsf] gfkmf gf]S;fgsf] l:ylt yfxf kfpgsf nflu gfkmf gf]S;fg
vftf ;fy} ljQLo l:yltsf] hfgsf/L xfl;n ug{sf nflu jf;nft tof/ kfl/G5 h;nfO{ clGtd vftf
elgG5 . clGtd vftf ;Gt'ng k/LIf0fsf cfwf/df tof/ kfg{] x'Fbf ;Gt'ng k/LIf0fn] k|ToIf ¿kdf
clGtd vftf tof/ ug{ ;wfp k'¥ofpF5 .
;Gt'ng k/LIf0fsf] tof/L -Preparation of Trial Balance_
;Gt'ng k/LIf0f b'O{ ljlwx¿af6 tof/ kfg{ ;lsG5, tL x'g M
-s_ s'n ljlw -Total Method_
o; ljlwcg';f/ sf/f]af/x¿sf] k|f/lDes clen]vsf cfwf/df tof/ kf/]sf] ljleGg vftfx¿sf] 8]la6
s'n /sdnfO{ ;Gt'ng k/LIf0fsf] 8]la6 kIfdf / vftfx¿sf] j|m]l86 s'n /sdnfO{ ;Gt'ng k/LIf0fsf]
j|m]l86 kIfdf k|ljli6 u/L ;Gt'ng k/LIf0f tof/ kfl/G5 .
-v_ z]if ljlw -Balance Method_
vftfx¿sf] 8]la6 / j|m]l86 /sdx¿sf] km/snfO{ z]if elgG5 . olb vftfx¿sf] z]if /sdnfO{
cfwf/dflg ;Gt'ng k/LIf0f tof/ kfl/G5 eg] To; ljlwnfO{ z]if ljlw elgG5 . vftfx¿sf] z]if /sd
lgsfNbf ;DklQx¿, vr{x¿ / gf]S;fgx¿sf] 8]la6 z]if lgl:sG5 eg] k'FhL, cfDbfgL, bfloTj / gfkmfsf]
j|m]l86 z]if lgl:sG5 . z]if ljlw ;/n Pjd\ a9L k|rngdf cfPsf] ljlw xf] .

;Gt'ng k/LIf0fsf] gd'gf (Specimen of Trial Balance)
................sDkgL
;Gt'ng k/LIf0f
.................cjlw
j|m=;= ljj/0f vf=kf=g= 8]la6 /sd j|m]l86 /sd
pbfx/0f !
tn lbOPsf hfgsf/Lx¿sf cfwf/df uf]:jf/f ef}r/, vftfaxL / ;Gt'ng k/LIf0f tof/ kfg{'xf];\ .
@)&).!.! M >Lxl/n] ?= ^),))) gub / ?= $),))) kmlg{r/df Joj;fo ;'? u/] .
@)&).!.@ M >L/fdaf6 ?= ^),))) a/fa/sf] ;fdfg pwf/f]df vl/b ul/of] .
@)&).!.% M ?= #@,))) gubdf ;fdfg laj|mL ul/of] .
@)&).!.^ M ZofdnfO{ ?= @),))) a/fa/sf] ;fdfg pwf/f]df a]lrof] .
@)&).!.!) M Zofdaf6 ?= !*,))) gub k|fKt ul/of] .

pQ/
uf]:jf/f ef}r/
ldlt ljj/0f vf=kf=g= 8]la6 /sd
j|m]l86 /sd
@)&).!.! gub vftf.......................................8]la6 !,^),)))
kmlg{r/ vftf................................. 8]la6 $),)))
k'FhL vftf ..................................... j|m]l86 @,)),)))
(>L xl/n] gub / kmlg{r/df Joj;fo ;'? ul/of])
@)&).!.@ vl/b vftf.....................................8]la6 ^),)))
>L/fd vftf................................. j|m]l86 ^),)))
(>L/fdaf6 ;fdfg pwf/f]df vl/b ul/of])
@)&).!.% gub vftf......................................8]la6 #@,)))
laj|mL vftf..................................... j|m]l86 #@,)))
(gubdf ;fdfg laj|mL ul/of])
@)&).!.^ Zofd vftf..................................8]la6 @),)))
laj|mL vftf..................................... j|m]l86 @),)))
(ZofdnfO{ pwf/f]df ;fdfg a]lrof)
@)&).!.!) gub vftf......................................8]la6 !*,)))
5'6 vftf........................................8]la6 @,)))
Zofd vftf................................ j|m]l86 @),)))
(Zofdaf6 gub k|fKt ul/of])
gub vftf
8]la6 j|m]l86

@)&).!.! k'FhL vftf !,^),))) @)&).!.#! afFsL df}Hbft @,!),)))
@)&).!.% laj|mL vftf #@,)))
@)&).!.!) Zofd vftf !*,)))
@,!),))) @,!),)))
@)&).@.! afFsL df}Hbft @,!),)))
c=Nof=
8]la6 kmlg{r/ vftf j|m]l86
@)&).!.! k'FhL vftf $),))) @)&).!.#! afFsL df}Hbft $),)))
$),))) $),)))
@)&).@.! afFsL df}Hbft $),)))
c=Nof=
8]la6 k'FhL vftf j|m]l86
@)&).!.#! afFsL df}Hbft @,)),))) @)&).!.! gub vftf !,^),)))
@)&).!.! kmlg{r/ $),)))
vftf
@,)),))) @,)),)))
@)&).@.! afFsL @,)),)))
df}Hbft
c=Nof=
8]la6 vl/b vftf j|m]l86
@)&).!.@ >L /fd vftf ^),))) @)&).!.#! afFsL df}Hbft ^),)))
^),))) ^),)))
@)&).@.! afFsL df}Hbft ^),)))
c=Nof=

8]la6 >L /fd vftf j|m]l86
@)&).!.#! afFsL df}Hbft ^),))) @)&).!.@ vl/b vftf ^),)))
^),))) ^),)))
@)&).@.! afFsL df}Hbft ^),)))
c=Nof=
8]la6 laj|mL vftf j|m]l86
@)&).!.@ afFsL df}Hbft %@,))) @)&).!.#! gub vftf #@,)))
Zofd vftf @),)))
%@,))) %@,)))
@)&).@.! afFsL df}Hbft %@,)))
c=Nof=
8]la6 Zofd vftf j|m]l86
@)&).!.^ laj|mL vftf @),))) @)&).!.!) gub vftf !*,)))
@)&).!.!) 5'6 vftf @,)))
@),))) @),)))
8]la6 5'6 vftf j|m]l86
@)&).!.!) Zofd vftf @,))) @)&).!.#! afFsL df}Hbft @,)))
@,))) @,)))
@)&).@.! afFsL df}Hbft @,)))
c=Nof=

-s_ s'n ljlwsf] cfwf/df (On the basis of Total Method)
pQ/
................sDkgL
;Gt'ng k/LIf0f
.................cjlw
!= gub========================================================= @,!),)))
@= kmlg{r/===================================================== $),)))
#= k'FhL========================================================= @,)),)))
$= vl/b======================================================== ^),)))
%= >L /fd===================================================== ^),)))
^= laj|mL======================================================== %@,)))
&= Zofd======================================================== @),))) @),)))
*= 5'6=========================================================== @,)))
hDdf #,#@,))) #,#@,)))
-v_ z]if ljlwsf cfwf/df (On the basis of Balance Method)
pQ/
................sDkgL
;Gt'ng k/LIf0f
.................cjlw
!= gub========================================================= @,!),)))
@= kmlg{r/===================================================== $),)))
#= k'FhL========================================================= @,)),)))
$= vl/b======================================================== ^),)))
%= >L/fd===================================================== ^),)))
^= laj|mL======================================================== %@,)))
&= Zofd======================================================== — —
*= 5'6=========================================================== @,)))
hDdf #,!@,))) #,!@,)))

z]if /sd dfq lbOPsf] cj:yfdf ;Gt'ng k/LIf0fsf] tof/L (Preparation of trial balance when
only given balance amount)
z]if /sd dfq lbOPsf] cj:yfdf lgDg s'/fx¿nfO{ ljrf/ u/L ;Gt'ng k/LIf0f tof/ kfg{ ;lsG5 .
;Gt'ng k/LIf0f
.................cjlw
!= ;DklQx¿ xxx
@= vr{ tyf gf]S;fgx¿ xxx
#= k'FhL xxx
$= bfloTjx¿ xxx
%= cfDbfgL tyf cfo xxx
l:y/ ;DklQ vr{x¿/gf]S;fgx¿
Voflt vl/b
kmlg{r/ vl/b Joox¿
d]l;gx¿ laj|mL lkmtf{
hUuf / ejg sf/vfgfsf Joox¿
nufgL sfof{no / k|zf;lgs Joox¿
laj|mL / ljt/0f Joox¿
rfn' vr{x¿ ljQLo Joox¿
gub df}Hbft 5'6 lbOPsf]
a}ª\s df}Hbft
cf;fdL
df}Hbft
clu|d Joox¿
kF'hL bfloTj cfDbfgL / cfo
;]o/ k'FhL bL3{sfnLg C0f nfe
;l~rt cfo C0fkqx¿ laj|mL cfDbfgL
;fx' vl/b lkmtf{

ltg{'kg{] Joox¿ ef8f k|fKt
clu|d cfo 5'6 k|fKt
a}ª\s clwljsif{ Aofh k|fKt
pbfx/0f @
tn lbOPsf vftfx¿ ;Gt'ng k/LIf0fsf] 8]la6 kIf jf j|m]l86 kIfdWo] s'gdf k|ljli6 x'G5 b]vfpg'xf];\ .
d]l;g laj|mL Joo
tna vl/b
a}ª\s clwljsif{ :6];g/L
;fx' Aofh e'StfgL
vl/b Joo
laj|mL
sld;g k|fKt
hUuf / ejg
5'6 k|bfg
a}ª\s df}Hbft
cf;fdL

pQ/
................sDkgL
;Gt'ng k/LIf0f
.................cjlw
!= d]l;g ;DklQ xxx
@= tna vr{ xxx
xxx
#= a}ª\s clwljsif bfloTj xxx
$= cf;fdL bfloTj xxx
%= vl/b Joo vr{ xxx
^= laj|mL cfo xxx
&= cf;fdL ;DklQ xxx
*= hUuf / ejg ;DklQ xxx
xxx
(= 5'6 k|bfg vr{ xxx
!)= a}ª\s df}Hbft ;DklQ xxx
!!= sld;g k|fKt cfo xxx
!@= laj|mL Joo vr{ xxx
!#= vl/b vr{ xxx
!$= :6];g/L vr{
!%= Aofh e'StfgL vr{
hDdf xxx xxx
pbfx/0f #
#! r}q,@)!) ut]] sLlt{k'/ l;kª ;]G6/, sf7df8f}Fn] pknAw u/fPsf] lgDg vftfaxLsf z]ifx¿sf
cfwf/df ;Gt'ng k/LIf0f tof/ kfg{'xf];\ .
;]o/ k'FhL %),))) a}ª\sdf gub !@,)))
lj1fkg @),))) xftdf gub *,)))
laj|mL Joox¿ !%,))) vl/b Joo *,)))
tnax¿ !),))) ;fx' !^,)))
ljljw Joo %,))) ;fwf/0f hu]8f !*,)))
ladf $,))) laj|mL lkmtf{ &,)))
;'?sf] df}Hbft !!,))) nfef+z k|fKt ^,)))
d]l;g/L @%,))) :6];g/L @,)))
cf;fdL %,))) ef8f k|fKt !,%))
kmlg{r/ !#,))) Hofnf *,%))
laj|mL @,%),))) vl/b @,)),)))
Aofh k|fKt !%,)))
5'6 k|bfg #,)))
pQ/
sLlt{k'/ l;kª ;]G6/
;Gt'ng k/LIf0f
#! r}q, @)!)
!= ;]o/ k'FhL %),)))
@= lj1fkg @),)))
#= laj|mL Joox¿ !%,)))
$= tnax¿ !),)))
%= ljljw Joo %,)))
^= ladf $,)))
&= ;'?sf] df}Hbft !!,)))
*= d]l;g/L @%,)))
(= cf;fdL %,)))
!)= kmlg{r/ !#,))) @,%),)))
!!= laj|mL !%,)))
!@= Aofh k|fKt #,)))
!#= 5'6 k|bfg !@,)))
!$= a}ª\sdf gub *,)))
!%= xftdf gub *,))) !^,)))
!^= vl/b Joo !*,)))
!&= ;fx'
!*= ;fwf/0f hu]8f &,))) ^,)))
!(= laj|mL lkmtf{
@)= nfef+z k|fKt @,))) !,%))
@!= :6];g/L
@@= ef8f k|fKt *,%))
@#= Hofnf @,)),)))
@$= vl/b
hDdf #,%^,%)) #,%^,%))

pbfx/0f $
#@ c;f/, @)!% ut]] ljgfos sDkgLn] pknAw u/fPsf] lgDg vftfaxLsf z]ifx¿sf cfwf/df ;Gt'ng
k/LIf0f tof/ kfg{'xf];\ .
ef8f #,))) k'FhL *),)))
cf;fdL @@,))) l:y/ ;DklQx¿ !,!),%))
Hofnf / tna !^,))) laj|mL (),)))
laj|mL lkmtf{ !,))) vl/b lkmtf{ %))
vl/b $),))) a}ª\s clwljsif{ (,)))
;fx' @#,)))
;'?sf] df}Hbft !),)))
pQ/
ljgfos sDkgL
;Gt'ng k/LIf0f
#@ c;f/,@)!%
j|m=;= ljj/0f vf=kf=g= 8]la6 /sd j|m]l86
/sd
!= ef8f #,)))
@= cf;fdL @@,)))
#= Hofnfx¿ / tnax¿ !^,)))
$= laj|mL lkmtf{ !,)))
%= vl/b $),)))
^= ;fx' @#,))) *),)))
&= ;'?sf] df}Hbft !),)))
*= k'FhL (),)))
(= l:y/ ;DklQx¿ !,!),%)) %))
!)= laj|mL (,)))
!!= vl/b lkmtf{
!@= a}ª\s clwljsif
hDdf @,)@,%)) @,)@,%))

pbfx/0f %
tn lbOPsf] ;Gt'ng k/LIf0f unt tl/sfn] tof/ kfl/Psf] 5 . pSt ;Gt'ng k/LIf0f ;xL tl/sfn]
tof/ kfg{'xf];\ .
gjLgf sDkgL
;Gt'ng k/LIf0f
#! r}q, @)&%
j|m=;= ljj/0f vf=kf=g= 8]la6 /sd
j|m]l86 /sd
!= gub df}Hbft @,%))
@= k'FhL !!,)))
#= a}ª\s df}Hbft %,)))
$= ;fx' #,)))
%= tna #,)))
^= vl/b lkmtf{ !,)))
&= sld;g e'StfgL @%)
*= cf;fdL #,%))
(= efbf %))
!)= vl/b $,)))
!!= d]l;g/L @,%))
!@= laj|mL !),&%)
!#= ;'?sf] df}Hbft @,)))
!$= clu|d Joox¿ !,%))
!%= Aofh e'StfgL !,%))
!^= ltg{afls Joox¿ !,%))
!&= laj|mL lkmtf{ !,)))
hDdf @&,@%) @&,@%)

pQ/
gjLgf sDkgL
;Gt'ng k/LIf0f
#! r}q, @))&
!= gub df}Hbft @,%))
@= k'FhL !!,)))
#= a}ª\s df}Hbft %,)))
$= ;fx' #,)))
%= tna #,)))
!,)))
^= vl/b lkmtf{
@%)
&= sld;g e'StfgL
#,%))
*= cf;fdL
%))
(= efbf
$,)))
!)= vl/b !),&%)
@,%))
!!= d]l;g/L
!@= laj|mL
@,)))
!#= ;'?sf] df}Hbft
!,%)) !,%))
!$= clu|d Joox¿
!,%))
!%= Aofh e'StfgL
!^= ltg{ afFsL Joox¿
!,)))
!&= laj|mL lkmtf{
hDdf @&,@%) @&,@%)

;Gt'ng k/LIf0faf6 yfxf kfpg ;lsg] uNtLx¿ (Errors which can be recognized by trial
balance)
;Gt'ng k/LIf0f tof/ ubf{ olb ;Gt'ng k/LIf0fsf] 8]la6 kIf / j|m]l86 kIf a/fa/ gePsf] cj:yfdf
hg{/ jf n]h/ tof/ ubf{ uNtLx¿ ePsf] dflgG5 . ;fwf/0ftof ;Gt'ng k/LIf0fsf] 8]la6 kIf / j|m]l86
kIf a/fa/ gePsf] cj:yfdf ;Gt'ng k/LIf0faf6 kQf nfUg] uNtLx¿ lgDg k|sf/sf 5g\ .

!= vftfaxLsf] s'n /sd jf z]if /sd lgwf{/0f ubf{ uNtL ePdf (Wrong totaling or balancing
of the ledger)
vftfaxL tof/ ubf{ vftfaxLsf] s'n /sd jf z]if /sd lgwf{/0f ug{] j|mddf olb uNtL x'g uPsf]
cj:yfdf ;Gt'ng k/LIf0fsf] 8]la6 kIf / j|m]l86 kIf a/fa/ x'Fb}g . h;af6 vftfaxLdf uNtL
ePsf] s'/f kQf nfUb5 . h:t} M vl/b vftf -Purchase Account_ sf] 8]la6 / j|m]l86 /sd
lgwf{/0f ubf{ jf z]if /sd lgwf{/0f ubf{ uNtL ePdf ;Gt'ng k/LIf0fsf] 8]la6 kIf / j|m]l86 kIf
a/fa/ x'Fb}g .
@= ;xfos k'l:tsfx¿sf] s'n /sd lgwf{/0f ubf{ uNtL ePdf (Wrong totaling of subsidiary
books)
;xfos k'l:tsf tof/ ug{] j|mddf olb s'n /sdsf] u0fgf ubf{ uNtL x'g hfG5 eg] pSt uNtL
;Gt'ng k/LIf0faf6 yfxf kfpg ;lsG5 . h:t} M vl/b k'l:tsfsf] s'n /sd ?= %),))) x'g'
kg{]df olb uNtL :j¿k ?= %,))) dfq n]lvg uPsf] cj:yfdf ;Gt'ng k/LIf0fn] pSt uNtLnfO{
kQf nufpgdf ;xof]u ub{5 .
#= vftfaxLsf] unt kIfdf /sd k|ljli6 eP/ uNtL ePdf (Posting an amount on wrong side
of the ledger)
vftfaxL tof/ kfbf{ olb 8]la6 kIfdf k|ljli6 ug{'kg{] /sd j|m]l86 kIfdf k|ljli6 ePdf jf j|m]l86
kIfdf k|ljli6 ug{'kg{] /sd 8]la6 kIfdf k|ljli6 eO{ ;Gt'ng k/LIf0fsf] 8]la6 kIf / j|m]l86 kIf
a/fa/ gePdf pSt uNtL ;Gt'ng k/LIf0faf6 yfxf kfpg ;lsG5 . h:t} M ?=!),))) sf] ;fdfg
laj|mL ubf{ laj|mL vftfsf] j|m]l86 kIfdf k|ljli6 ug'{kg{]df 8]la6 kIfdf ?= !),))) k|ljli6 eP/
uNtL ePsf] cj:yfdf pSt uNtL ;Gt'ng k/LIf0faf6 kQf nufpg ;lsG5 .
$= unt /sd vftfaxLdf k|ljli6 eP/ uNtL ePdf (Posting the wrong amount in the ledger)
vftfaxL tof/ ubf{ olb vftfaxLsf] 8]la6 kIfdf jf j|m]l86 kIfdf unt /sd k|ljli6 ePdf
;Gt'ng k/LIf0fsf] 8]la6 kIf / j|m]l86 kIf a/fa/ x'Fb}g . h'g uNtL ;Gt'ng k/LIf0faf6 yfxf
kfpg ;lsG5 . h:t} M gub vftfsf] 8]la6 kIfdf ?= !)))) k|ljli6 ug{'kg{]df ?=!))) dfq
k|ljli6 ePdf ;Gt'ng k/LIf0fn] pSt uNtL kQf nufpg dbt k'¥ofpF5 .
%= vftfaxLdf /sd k|ljli6 ug{ 5'6 eP/ uNtL ePdf (Omissioin of an amount from the ledger)
vftfaxL tof/ ug{] j|mddf s'g} /sd k|ljli6 ug{ 5'6]sf] cj:yfdf ;Gt'ng k/LIf0fsf] 8]la6 kIf
/ j|m]l86 kIf a/fa/ x'Fb}g . o; k|sf/sf] uNtL ;Gt'ng k/LIf0faf6 yfxf kfpg ;lsG5 . h:t} M
?= %))) a/fa/sf] ladf /sd e'StfgL ubf{ ladf vftfsf] 8]la6 kIfdf ?= %))) k|ljli6 ul/of]
t/ gub vftfsf] j|m]l86 kIfdf /sd k|ljli6 ug{ 5'6]/ uNtL ePdf ;Gt'ng k/LIf0faf6 o:tf uNtL
kQf nufpg ;lsG5 .
^= ;Gt'ng k/LIf0fdf /sd k|ljli6 ug{ 5'6 eP/ uNtL ePdf (Omission of an amount from
the trial balance)
;Gt'ng k/LIf0f tof/ ug{] j|mddf olb vftfx¿df k|ljli6 ul/Psf] s'g} /sd ;Gt'ng k/LIf0fdf
k|ljli6 gePsf] cj:yfdf ;Gt'ng k/LIf0fsf] 8]la6 kIf / j|m]l86 kIfsf] /sd a/fa/ x'Fb}g .
h:t}M ?= @)))) a/fa/sf] tna e'StfgLsf] z]if /sd ;Gt'ng k/LIf0fsf] 8]la6 kIfdf k|ljli6
ug{ 5'6 ePdf ;Gt'ng k/LIf0faf6 o:tf uNtL kQf nufpg ;lsG5 .
;Gt'ng k/LIf0faf6 yfxf kfpg g;lsg] uNtLx¿ (Errors which can not recognized by trial
balance)
;Gt'ng k/LIf0f tof/ ubf{ olb 8]la6 kIfsf] s'n /sd / j|m]l86 kIfsf] s'n /sd a/fa/ ePsf]
cj:yfdf ;fwf/0ftof hg{n / n]h/df uNtL gePsf] dflgG5 t/ slxnsfxLF ;Gt'ng k/LIf0fsf] 8]la6
kIf / j|m]l86 kIfsf] s'n /sd a/fa/ eP tfklg hg{/ / n]h/x¿df uNtL ePsf] x'g ;Sb5 . h'g
uNtL ;Gt'ng k/LIf0faf6 klg yfxf kfpg ;lsFb}g . To:tf uNtLx¿ h'g ;Gt'ng k/LIf0faf6 klg yfxf
kfpg ;lsFb}g h;sf] lgDgfg';f/ JofVof ug{ ;lsG5 .
!= 5'6;DaGwL uNtLx¿ (Errors of Omission)
Joj;fosf] sf/f]af/x¿nfO{ k|f/lDes clen]v -hg{n_ /fVg] j|mddf s'g} sf/f]af/ 5'6 ePsf] cj:yfdf
pSt 5'6 ePsf] sf/f]af/sf] /sd vftfaxLsf] 8]la6 kIf / j|m]l86 kIf b'j}df a/fa/n] sdL cfp5,
h;n] ubf{ ;Gt'ng k/LIf0fsf] 8]la6 kIf / j|m]l86 kIfsf] s'n /sd a/fa/ x'ghfG5 . o:tf uNtLnfO{
5'6 ;DaGwL uNtL elgG5 h'g ;Gt'ng k/LIf0fn] kQf nufpg ;Sb}g . h:t} M ?=!%,))) a/fa/sf]
tna e'StfgL /sdnfO{ k|f/lDes clen]v -hg{n_ /fVg 5'6 ePdf tna vftfsf] 8]la6 kIf / gub
vftfsf] j|ml] 86 kIf b'jd} f /sd k|ljli6 x'g kfpb}g h;n] ubf{ ;Gt'ng k/LIf0fsf] 8]la6 kIf / j|ml] 86 kIf b'jd} f
?= !%,))) n] sdL cfO{ ;Gt'ng k/LIf0fsf] 8]la6 kIf / j|ml] 86 kIfsf] s'n /sd ldNg hfG5 .
@= clen]v jf k|ljli6;DaGwL uNtLx¿ (Errors of Commission)
sf/f]af/x¿sf] k|f/lDes clen]v -hg{n_ /fVg] j|mddf unt /sd k|ljli6 ePdf jf unt vftfdf /sd
k|ljli6 ePdf To;nfO{ clen]v jf k|ljli6;DaGwL uNtLx¿ elgG5 . Hf:t} M ?=$),))) a/fa/sf]
dfn;fdfg vl/b ul/Psf] sf/f]af/ clen]vg ubf{ ?=$))) n] vl/b vftf / gub vftfsf] 8]la6 /
j|m]l86 kIfx¿df j|mdzM /sd kljli6 ePdf o;nfO{ clen]v;DaGwL uNtL elgG5 . To:t} ?=!),)))
a/fa/sf] ;fdfg pwf/f]df /fd eGg] JolStnfO{ laj|mL ubf{ olb /fd vftfsf 7fpFdf Zofd vftfsf] 8]la6
kIfdf /sd k|ljli6 ePdf o;nfO{ k|ljli6;DaGwL uNtL elgG5 .

#= Ifltk"/s uNtLx¿ (Compensating Errors)
sf/f]af/x¿sf] clen]v / k|ljli6 ug{] j|mddf Ps :yfgdf ePsf] uNtLnfO{ csf]{ :yfgsf] uNtL -bf]:f|f]_
n] n'sfP/ /fVg ;Sb5 eg] o:tf uNtLx¿nfO{ Ifltk"/s uNtLx¿ elgG5 . h:t} M Hofnf -wages_
df ?=%,))) n]Vg'kg{]df uNtLa; ?=%)) dfq n]lvof] / csf]{lt/ tna -salary_ df ?=%)) dfq
n]lvg'kg{]df uNtLa; ?=%,))) n]lvof] eg] o:tf uNtLx¿nfO{ Ifltk"/s uNtLx¿ elgG5 . o;
k|sf/sf uNtLx¿nfO{ ;Gt'ng k/LIf0faf6 kQf nufpg ;lsFb}g .
$= ;}4flGts uNtLx¿ (Errors of Principles)
sf/f]af/x¿sf] clen]vg ubf{ n]vfljlwsf cfwf/e"t l;4fGtx¿, lgodx¿ tyf dfGotfx¿sf] 1fgsf]
sldn] ePsf uNtLx¿nfO{ ;}4flGts uNtLx¿ elGfG5 . k'FhLut vr{nfO{ cfout vr{ dflgg', cfout
vr{nfO{ k'FhLut vr{ dflgg', cfGbfgLnfO{ bfloTo dflgg' cflb ;}4flGts uNtLx¿sf pbfx/0fx¿ x'g .
h:t} M ?= !,)),))) df vl/b ul/Psf] d]l;g -fixed Asset or non trading goods_, d]l;g vftfdf
8]la6 ug{'sf] ;6\6f vl/b vftf -Purchase Account_ df 8]la6 ePdf vl/b vftf ?=!))))) n]
a9\b5 eg] d]l;g vftf -Machine Account_ ;f]xL /sdn] 36\b5 h;cg';f/ ;Gt'ng k/LIf0fsf]
8]la6 kIf / j|m]l86 kIfsf] s'n /sd a/fa/ x'g hfG5 . o; k|sf/sf uNtLx¿ ;Gt'ng k/LIf0fn]
kQf nufpg ;Sb}g .
;dfof]hg / aGbL (Adjustment and Closing)
;Gt'ng k/LIf0fsf] ;dfof]hg / aGbL Ps s[lqd k|lj|mof xf] . h;df ;Gt'ng k/LIf0fsf] 8]la6 /
j|m]l86 kIfx¿sf] s'n /sdsf] km/s kQf nufO{ ph|ftL vftf -Suspense Account_ sf] dbtåf/f
;Gt'ng k/LIf0fsf] 8]la6 / j|m]l86 kIfx¿sf] s'n /sd a/fa/ ul/G5 . To;sf/0f ;dfof]hgn]
;Gt'ng k/LIf0fsf] 8]la6 / j|m]l86 kIfx¿sf] s'n /sd a/fa/ u/L clGtd vftf tof/ kfg{df ;d]t
dbt k'¥ofpF5 .
ph|ftL vftf÷5'6 vftf÷gk'u vftf (Suspense Account)
;Gt'ng k/LIf0f tof/ ubf{ olb 8]la6 kIfsf] s'n /sd a/fa/ j|m]l86 kIfsf] s'n /sd ePsf] cj:yfdf
;fdfGotof hg{n / n]h/ tof/ ubf{ uNtLx¿ gePsf] eGg] hgfpF5 . t/ o;f] gePsf] cj:yfdf eg]
hg{n / n]h/ tof/ ug{] j|mddf uNtLx¿ ePsf] 5 eGg] hgfpF5 . olb To:tf] ePsf] 5 eg] tTsfn
uNtLx¿ kQf nufO{ ;Rofpg' kb{5 . t/ hg{/ / n]h/ tof/ ug{] j|mddf uNtLx¿ ePsf] yfxf x'Fbfx'Fb}
klg uNtLx¿ ;Dfod} kQf nufpg ;lsPg ;fy} clGtd vftf ;dod} t'?Gt} tof/ kfg{'kg{] cj:yfdf hlt
/sd a/fa/n] ;Gt'ng k/LIf0fsf] 8]la6 / j|m]l86 kIfx¿sf lardf km/s cfpF5 To; km/s /sdnfO{

vftfsf] k|of]u u/L c:yfoL ¿kdf ;RofOG5 h;nfO{ ph|ftL vftf -Suspense Account_ elgG5 .
ph|ftL vftf sfNklgs ¿kdf tof/ ul/g] c:yfoL vftf xf] h'g eljiodf uNtLx¿ kQf nufO;s]kl5
:jtM ;dfKt x'G5 .
;Gt'ng k/LIf0f tof/ ul/;s]kl5 PskIfLo k|efj kg{] k|s[ltsf uNtLx¿nfO{ ;'4Ls/0f -Rectification_
ug{] p2]Zon] ph|ftL vftf vf]lnG5 . olb ;Gt'ng k/LIf0f tof/ ug{] j|mddf 8]la6 kIfsf] s'n /sdeGbf
j|m]l86 kIfsf] s'n /sd a9L ePsf] cj:yfdf ;f]xL km/s /sd a/fa/n] 8]la6 kIfdf ph|ftL vftf
vf]nL km/s /sd ;dfof]hg ul/G5 . olb j|m]l86 kIfsf] s'n /sdeGbf 8]la6 kIfsf] s'n /sd a9L
ePsf] cj:yfdf ;f]xL km/s /sd a/fa/n] j|m]l86 kIfdf ph|ftL vftf vf]nL km/s /sd ;dfof]hg
ul/G5 .
ph|ftL vftfsf] aGbL (Closing of Suspense Account)
ph|ftL vftf sfNklgs ¿kdf tof/ ul/g] c:yfoL vftf xf] . h;nfO{ PskIfLo uNtLx¿ z'l4s/0f
ug{] p2]Zon] c:yfoL ¿kdf k|of]u ul/G5 . ph|ftL vftf vf]ln;s]kl5 olb clGtd vftf tof/ ug{'eGbf
klxn] g} PskIfLo uNtLx¿ kQf nufpg ;s]sf] cj:yfdf clGtd vftf tof/ ug'{eGbf klxn] g} ph|ftL
vftf ljlwjt ¿kdf aGb ul/G5 . t/ olb clGtd vftf tof/ ul/;s] kl5 dfq uNtLx¿ kQf nfUb5
eg] tL uNtLx¿ cfufdL jif{ ;+zf]wg u/L ph|ftL vftfnfO{ ljlwjt ¿kdf aGb ul/G5 . olb ph|ftL
vftf tof/ ubf{ 8]la6 kIfdf z]if -Balance_ cfpF5 eg] pSt z]if /sdnfO{ jf;nft tof/ ubf{
jf;nftsf] ;DklQtkm{ b]vfOG5 eg] olb ph|ftL vftf tof/ ubf{ j|m]l86 kIfdf z]if cfpF5 eg] pSt
j|m]l86 kIfsf] z]if /sdnfO{ jf;nft tof/ ubf{ jf;nftsf] bfloTotkm{ b]vfOG5 .
;dfof]hg / aGbLsf pbfx/0fx¿ (Examples of Adjustment and Closing)
pbfx/0f g= ! M cf+lzs e'StfgL k|fKt ubf{
tkfO{Fn] u|fxsaf6 ?= %))) sf] cf+lzs e'StfgL k|fKt ug'{eof] .
;j{k|yd ph|ftL vftf vf]Ng'xf];\ . To;kl5 ?= %))) a/fa/n] ph|ftL vftfnfO{ j|m]l86 / ;f]xL /sd
a/fa/n] gub vftfnfO{ 8]la6 kIfdf Kf|ljli6 ug{'xf];\ . pbfx/0fsf nflu M
vftf 8]la6 /sd j|m]l86 /sd
ph|ftL vftf ––––– %,)))
gub %,))) –––––
kl5 ha tkfO{Fn] u|fxsaf6 ;Dk"0f{ e'StfgL k|fKt ug{'x'G5 To;kl5 ?= %))) a/fa/n] ph|ftL vftfnfO{
8]la6 ug{'xf];\ / ;f]xL /sd a/fa/n] cf;fdL vftfnfO{ j|m]l86 ug'{xf];\ . o;/L ph|ftL vftf aGb x'G5 .

pbfx/0fsf nflu M
cf;fdL ––––– %,)))
ph|ftL vftf %,))) –––––
pbfx/0f @ : ha tkfOFn] sf/f]af/x¿nfO{ s;/L juL{s/0f ug{] eGg] s'/fdf lglZrt x'g'x'Gg .
tkfO{Fn] ?= @),))) a/fa/sf] lan cfk"lt{ stf{af6 k|fKt ug'{eof] . tkfO{F lglZrt x'g'x'Gg ls pSt
lan tkfO{Fsf] Joj;focGtu{tsf] s'g zfvfsf] xf] eg]/ . To; sf/0f tkfO{Fn] pSt /sd ph|ftL vftfdf
k|ljli6 ug{'eof] .
;j{k|yd ph|ftL vftf vf]Ng'xf];\ . To;kl5 ?=@)))) a/fa/n] ph|ftL vftfnfO{ 8]la6 / ;f]xL /sd
a/fa/n] ;fx' vftfnfO{ j|m]l86 kIfdf Kf|ljli6 ug{'xf];\, pbfx/0fsf nflu M
ph|ftL vftf @),))) –––––
;fx' ––––– @),)))
kl5 tkfO{Fn] pSt lan vl/b zfvfsf] ;DKofOh vftfdf k|ljli6 ug{'kb{5 eGg] s'/f kQf nufpg'eof] .
ca ph|ftL vftf aGb ug{sf nflu ?= @)))) a/fa/n] ;DKofOh vftfnfO{ 8]la6 / ;f]xL /sd
a/fa/n] ph|ftL vftfnfO{ j|m]l86 kIfdf Kf|ljli6 ug{'xf];\, pbfx/0fsf nflu M
;DKofOh vftf – vl/b zfvf @),))) –––––
ph|ftL vftf ––––– @),)))
pbfx/0f g= ^
#@ c;f/, @)!! ut]] xg'dfg ;Knfo;n] pknAw u/fPsf] lgDg vftfaxLsf z]ifx¿sf cfwf/df ;Gt'ng
l:y/ ;DklQx¿ !,$),)))
cf;fdLx¿ @),)))
a}ª\s df}Hbft !%,)))
k'FhL !,%),)))
k'FhL lkmtf{ !),)))

C0f &%,)))
;fx'x¿ *,)))
;]jf ljt/0f !@,)))
tna $%,)))
6]lnkmf]gsf z'Nsx¿ !^,)))
pQ/
xg'dfg ;Knfo;
;Gt'ng k/LIf0f
#@ c;f/,@)!!
!= l:y/ ;DklQx¿ !,$),)))
@= cf;fdLx¿ @),)))
#= a}ª\s df}Hbft !%,)))
$= k'FhL !,%),)))
%= k'FhL lkmtf{ !),)))
^= C0f &%,)))
&= ;fx'x¿ *,)))
*= ;]jf ljt/0f !@,)))
(= tna $%,)))
!)= 6]lnkmf]gsf z'Nsx¿ !^,)))
!!= ph|ftL vftf !,)))
hDdf @,$^,))) @,$^,)))
cEof;
!= tnsf k|Zgsf] clt ;ª\lIfKt pQ/ lbg'xf];\ M
-s_ ;Gt'ng k/LIf0f eg]sf] s] xf] <
-v_ ;Gt'ng k/LIf0fsf] gd'gf agfpg'xf];\ .
-u_ Ifltk"lt{;DaGwL uNtLsf] cy{ n]Vg'xf];\ .
-3_ ph|ftL vftf eg]sf] s] xf] <
-ª_ ;Gt'ng k/LIf0fsf] s'g cj:yfdf ;dfof]hg ul/G5, n]Vg'xf];\ .

@= tnsf k|Zgsf] pQ/ lbg'xf];\ M
-s_ ;Gt'ng k/LIf0fsf p2]Zox¿ ;"rLs[t ug'{xf];\ .
-v_ ;Gt'ng k/LIf0f lsg tof/ ul/G5 < sf/0fx¿ k|:6 kfb}{ nVg'xf];\ .
-u_ ;Gt'ng k/LIf0f tof/ kfg{] ljlwGg ljlwx¿sf] JofVof ug{'xf];\ <
-3_ ;+Gt'ng k/LIf0faf6 yfxf kfpg ;lsg] uNtLx¿ pbfx/0f;lxt n]Vg'xf];\ .
-ª_ ;+Gt'ng k/LIf0faf6 yfxf kfpg g;lsg] uNtLx¿ pbfx/0f;lxt n]Vg'xf];\ .
-r_ tn lbOPsf vftfx¿ ;Gt'ng k/LIf0fsf] 8]la6 kIf jf j|m]l86 kIf dWo s'g kIfdf k|ljli6
x'G5 b]vfpg'xf];\ .
kmlg{r/ ltg{ afFsL Hofnf
laj|mL clu|d e'StfgL
vl/b gp7\g] C0f
ef8f k|fKt gub df}Hbft
k'FhL lkmtf{ C0fkq
lj1fkg
5'6 k|bfg
5\6 k|fKt
cf;fdL
Aofh e'StfgL
ladf
VoftL
-5_ #! l8;]Da/, @))( ut]] ;]tL l;kª ;]G6/n] pknAw u/fPsf lgDg vftfaxLsf z]ifx¿sf
;'j0f{nfO{ ltg{'kg{] /sd #,)))
l:y/ ;DklQ %(,))
laj|mL ^),)))
vl/b #%,)))
vl/b lkmtf{ !,%))
sfof{no Joox¿ @),)))
a}ª\s clwljsif{ &,@%)
k'FhL $!,)))

/ljGb|af6 kfpg'kg{] /sd $,)))
ltg{'kg{] Joox¿ %,&%)
-pQ/ M ;Gt'ng k/LIf0fsf] hDdf /sd ?= !,!*,%))_
-h_ #! r}q, @)&) ut]] Pk]S; xfp;n] pknAw u/fPsf] lgDg vftfaxLsf z]ifx¿sf cfwf/df
;Gt'ng k/LIf0f tof/ kfg{'xf];\ .
d]l;g/L @,%),)))
C0f !,#%,)))
cf;fdL #,)),)))
sld;g -8]la6_ !%,%))
vl/b Joo ##,)))
vl/b ^,)),)))
tna ^%,)))
ef8f e'StfgL *),)))
k'FhL $,%),)))
;fx' !,$%,)))
gub df}Hbft @,)),)))
laj|mL Joo *%,)))
sld;g -j|m]l86_ @),)))
laj|mL *,&*,%))
-pQ/ M ;Gt'ng k/LIf0fsf] hDdf /sd ?=!^,@*,%))_
-em_ #! c;f/, @)&@ ut]] s~rghª\3f 6«]l8ª sG;gn] pknAw u/fPsf] lgDg vftfaxLsf
z]ifx¿sf cfwf/df ;Gt'ng k/LIf0f tof/ kfg{'xf];\ .
l:y/ ;DklQ &),)))
ef8f *,)))
sld;g -j|m]l86_ $,)))
;fx' !!,)))
sfof{no Joox¿ ^,&%)
cf;fdL !@,%))
vl/b vr{ &%)
vl/b !,@%,)))

gp7\g] C0f &,)))
vl/b lkmtf{ #,)))
gp7\g] C0fsf] hu]8f @,)))
Hofnf / tna @),)))
gub df}Hbft !$,)))
laj|mL @,@!,)))
df}Hbft -@)&!.!.!_ !@,)))
a}ª\s C0f #%,)))
-pQ/ M ;Gt'ng k/LIf0fsf] hDdf /sd ?=@,&^,)))_
-`_ #! c;f/, @)^% ut]] s[i0f lahg]; xfp;n] pknAw u/fPsf] lgDg vftfaxLsf z]ifx¿sf
;'?sf] df}Hbft %,)))
vl/b $%,)))
5'6 k|fKt !,%))
sf/vfgfsf] ef8f $,%))
Hofnf / tna !@,)))
vl/b Joo !,@))
aLdf @,*))
laj|mL *%,)))
:6];g/L !,)))
Aofh k|fKt #,%))
ljljw Joo %))
l:y/ ;DklQ !*,)))
-pQ/ M ;Gt'ng k/LIf0fsf] hDdf /sd ?=(),)))_
-6_ tn lbOPsf vftfaxLsf] z]if /sdx¿sf cfwf/df ;Gt'ng k/LIf0f tof/ kfg{'xf];\ .
ljj/0f /sd ljj/0f /sd
k'FhL &),))) tna !$,!))
vl/b (),))) ;fx' (,^))
ef8f e'StfgL #,%)) vl/b Joo !,%))
k'FhL lkmtf{ @),))) :6];g/L @,)))
cf;fdL !*,!%) gub df}Hbft @!,)))

;'?sf] df}Hbft !),))) lj1fkg *,)))
vl/b lkmtf{ !,))) ltg{'kg{] Joox¿ $,)))
laj|mL lkmtf{ !,#%) 5'6 k|fKt !,#))
kmlg{r/ #),))) 5'6 k|bfg *))
laj|mL !,&),%))
d]l;g/L #^,)))
-pQ/ M ;Gt'ng k/LIf0fsf] hDdf /sd ?=@,%^,$))_
-7_ /fdxl/ n]vfljlwsf ljz]if1 xf]Ogg\ . pgn] q'l6k"0f{ ;Gt'ng k/LIf0f tof/ kfbf{ l:y/ ;DklQnfO{
Kf|ljli6 ug{ 5'6fP . pSt k|ljli6 ug{ 5'6fOPsf] l:y/ ;DklQnfO{ ;dfj]z u/L q'l6/lxt ;Gt'ng
;Gt'ng k/LIf0f
!= k'FhL (@,#%)
@= sf/vfgfsf] ef8f *,)))
#= ;'?sf] df}Hbft &,)))
$= Hofnf !*,)))
%= ;fx' !),!%)
^= a}ª\s df}Hbft !@,)))
&= /ljaf6 C0f k|fKt @%,)))
*= a}ª\s clwljsif *,%))
(= vl/b lkmtf{ @,)))
!)= vl/b ^),)))
!!= l:y/ ;DklQ ?
!@= k'FhL lkmtf{ !),)))
!#= laj|mL !,!),)))
hDdf ? ?
-pQ/ M l:y/ ;DklQ M?=!#$))), ;Gt'ng k/LIf0fsf] hDdf /sd ?=@$()))_

-8_ #! r}q, @)^( ut]] s[i0f lahg]; xfp;n] pknAw u/fPsf] lgDg vftfaxLsf z]ifx¿sf cfwf/df
;'?sf] df}Hbft !,@)) vl/b (),)))
clu|d Joox¿ !,*)) vl/b Joo #,)))
gub df}Hbft !&,))) lj1fkg !),)))
hu]8f @&,))) sld;g k|fKt !$,)))
!)Ü C0fkq ^),))) C0fkqdf Aofh $,%))
laj|mL Joo %,))) laj|mL lkmtf{ ^,)))
tna @%,))) k'FhL *),)))
;fwf/0f Joox¿ *,))) ;fx' (,)))
sf/vfgfsf] ef8f $),))) cf;fdL ##,)))
5'6 k|fKt !,))) 5'6 k|bfg *,)))
:6];g/L %)) d]l;g/L %),)))
vl/b lkmtf{ @,))) nufgL #),)))
laj|mL !,$),)))
-pQ/ M ;Gt'ng k/LIf0fsf] hDdf /sd ?=#,##,)))_
-9_ tn lbOPsf hfgsf/Lx¿af6 uf]:jf/f ef}r/, vftfaxL / s'n ljlw tyf z]if ljlwsf cfwf/df
@)&@.!.! ?=@,)),))) df Joj;fo ;'? ul/of] .
@)&@.!.# >L ;~honfO{ ?=#)))) a/fa/sf] ;fdfg pwf/f]df laj|mL ul/of] .
@)&@.!.% >L lalgtfaf6 ?=#)))) a/fa/sf] ;fdfg pwf/f]df vl/b ul/of] .
@)&@.!.( >L ;~hoaf6 ?=@())) gub k|fKt ul/of] .
@)&@.!.!@ >L lalgtfnfO{ ?=!$%)) gub e'StfgL ul/of] .
@)&@.!.!% sd{rf/Lx¿nfO{ ?=!)))) tan e'StfgL ul/of] .
@)&@.!.!@) gubdf ?=$)))) a/fa/sf] ;fdfg laj|mL ul/of] .

@)&@.!.@% ?=^)))) df d]l;g/L vl/b ul/of] .
@)&@.!.@% Joj;foaf6 ?=!))) gub JolStut k|f]of]hgsf nflu lemlsof] .
-pQ/ M s'n ljlwsf cfwf/df ;Gt'ng k/LIf0fsf] hDdf /sd ?=$,)!,))), z]if ljlwsf cfwf/df
;Gt'ng k/LIf0fsf] hDdf /sd ?=@,&),%)) _
#= kl/of]hgf sfo{
!= cfkm" cWoog ug{] ljBfnosf] Ps dlxgfel/sf] cfly{s sf/f]af/x¿sf cfwf/df uf]:jf/f ef}r/,
vftfaxL / ;Gt'ng k/LIf0f tof/ kfg'{xf];\ .

kf7 n]vfk/LIf0f
^ (Auditing)
n]vfk/LIf0f eGgfn] cfly{s sf/f]af/;Fu ;DalGwt sfuhft, clen]v, lan tyf To;sf cfwf/df tof/
kfl/Psf] ljQLo ljj/0fx¿sf] :jtGq, lgikIf Pjd\ p2]Zod"ns hfFr ug{], d"Nofª\sg ug{] / ljZn]if0f
ug{] sfo{x¿nfO{ hgfpF5 . cyf{t n]vfn] tof/ ul/Psf cfly{s sfuhftx¿, clen]vx¿ tyf ljQLo
ljj/0fx¿sf] oyfy{tf kQf nufO{ sf/f]af/df x'g] ;Defljt e"n, q'l6, 5nsk6, hfn;fhLx¿ kQf
nufO{ pknAw ;|f]t;fwgsf] plrt 9ª\un] ;b'kof]u u/] gu/]sf] egL k|rlnt P]g, lgod, sfg'g, k|lj|mof
/ n]vfk/LIf0fsf] dfkb08nfO{ cfwf/ dfgL k/LIf0f, d"Nofª\sg Pjd\ ljZn]if0f u/L k|ltj]bg tof/ ug{]
sfdnfO{ n]vfk/LIf0f elgG5 .
n]vfk/LIf0f ug{] JolSt jf ;+yfnfO{ n]vfk/LIfs elgG5 . n]vfk/LIfsn] cfly{s sf/f]af/df ljZj;lgotf,
hjfkmb]lxtf / cg'zf;g k|jw{g ePsf] 5 5}g egL k/LIf0f, d"Nofª\sg / ljZn]if0f ub{5 .
n]vfk/LIf0fnfO{ cª\u|]hL zAbdf Audit elgG5 . h'g zAb Nofl6g efiffsf] Audire eGg] zAbaf6
;'? ePsf] xf] . Audire sf] cy{ ;'Gg' eGg] x'G5 . rf}yf] ztfAbLsf] c+Tolt/ zf;sx¿nfO{ cfly{s
sf/f]af/sf] cj:yfaf/] n]vfk/LIfsn] k9]/ ;'gfpg] u/]sf] Audire zAbsf] cke+|z ¿k g} Audit
-n]vfk/LIf0f_ xf] . n]vfk/LIf0f P]g @)$* cg';f/ n]vfsf] hfFr / To;sf cfwf/df ul/g] d"Nofª\sg
tyf ljZn]if0f;d]tnfO{ n]vfk/LIf0f elgG5 .
t;y{ n]vfk/LIf0f eGgfn] k|rlnt P]g, lgod, sfg'g, k|lj|mof / dfkb08cg';f/ cfly{s sf/f]af/;Fu
;DalGwt sfuhftx¿, clen]vx¿, k|df0fx¿ / ;f]sf cfwf/df tof/ ul/Psf ljQLo ljj/0fx¿sf]
:jtGq, lgikIf Pjd\ p2]Zod"ns hfFr, d"Nofª\sg tyf ljZn]if0f u/L ;'emfa;lxtsf] k|ltj]bg tof/
ug{] sfo{nfO{ hgfpF5 .
n]vfk/LIf0fsf p2]Zo (Objectives of Auditing)
n]vfk/LIf0fsf] d'Vo p2]Zo ljQLo ljj/0fx¿n] Joj;fosf] jf:tljs tyf oyf{y l:yltsf] hfgsf/L
lbOPsf] 5 jf 5}g egL k|dfl0ft ug'{ xf] . o;afx]s n]vf k/LIf0fsf cGo p2]Zox¿ lgDgfg';f/ 5g\ M–
!= q'l6 tyf uNtLx¿ kQf nufpg' tyf /f]syfd ug{'
Joj;fodf uf]:jf/f ef}rf/ agfpFbf, n]h/ agfpFbf, n]h/ aGb ubf{, ;Gt'ng k/LIf0f tof/ ubf{, gfkmf
gf]S;fg vftf tyf jf;nft tof/ ubf{ cflb 7fFpx¿df uNtLx¿ x'g ;Sb5 . tL uNtLx¿ cGhfg jf
c1fgtfsf sf/0f Pjd\ slxn]sfxLF b'?kof]u ug]{ p2]Zon] hfgfhfg klg x'g ;Sb5g\ . o:tf uNtLx¿
kQf nufO{ To;sf] /f]syfd ug'{ n]vfk/LIf0fsf] klxnf] p2]Zo xf] .
@= ljQLo P]g, lgodx¿sf] kfngf eP gEfPsf] kQf nufpg'
s'g} klg Jofj;flos ;ª\u7gx¿n] ljQLo ljj/0fx¿ tof/ kfbf{ k|rlnt P]g, lgod tyf sfg'gsf]
kfng ug'{kb{5 . n]vfk/LIf0fn] ljleGg ljQLo ljj/0fx¿ h:t}M gfkmf gf]S;fg vftf, jf;nft cflb
tof/ kfbf{ k|rlnt P]g, lgod k|lj|mof tyf dfkb08x¿åf/f tof/ kf/]sf] 5 5}g kQf nufO{ lgoldt
u/fpg' n]vfk/LIf0fsf] csf]{ dxŒjk"0f{ p2]Zo xf] .
#= hfn;fhL tyf 5nsk6 kQf nufpg' / /f]syfd ug'{
ljQLo ljj/0fx¿ tof/ kfbf{ olb s'g} JolSt jf ;+:yfn] b'?kof]u ug]{ p2]Zon] hfghfg uNtL Pjd\ q'l6
u5{ eg] To;nfO{ 5nsk6 elgG5 . k|rlnt P]g lgodx¿nfO{ kfngf u/L To:tf ;Defljt 56sk6
tyf ei6frf/x¿ kQf nufpg' / eljiodf To:tf 5nsk6 bf]xf]l/g glbg' n]vfk/LIf0fsf] dxŒjk"0f{
p2]Zo xf] .
$= cfos/;DaGwL hfgsf/L k|bfg ug'{
n]vfk/LIf0fsf] dxŒjk"0f{ p2]Zox¿ dWosf] Ps p2]Zo eg]sf] cfos/;DaGwL hfgsf/L k|bfg ug'{ xf] .
Joj;fosf] slt jf:tljs gfkmf gf]S;fg 5 / pSt ;+:yfn] slt cfos/ s/sfo{fnodf a'emfpg'kb{5
eGGf] hfgsf/L ;DalGWft ;+:yf Pjd\ s/ sfo{fnonfO{ k|jfx ug]{ e"ldsf lgjf{x ug{' n]vfk/LIf0fsf]
p2]Zo xf] .
%= g}lts k|efj sfod /fVg'
n]vfk/LIf0fn] Jofj;flos ;ª\u7gx¿df n]vf;DaGwL sfuhft, clen]v, vftf, ljj/0f tyf k|ltj]bgx¿
k|rlnt P]g lgodx¿sf cfwf/df /fVg pTk|]l/t ug'{sf ;fy} 5nsk6 tyf ei6frf/ h:tf h3Go
ck/fwx¿nfO{ lg?;flxt ub} ;+:yfdf g}ltstf sfod /fVg' klg o;sf] p2]Zo xf] .
^= cfGtl/s lgoGq0f k|0ffnLnfO{ ;'b[9 t'Nofpg'
n]vfk/LIf0fn] Jo:yfkgåf/f tof/ kf/]sf ljleGg ljQLo ljj/0fx¿ tyf k|ltj]bgx¿nfO{ k|rlnt P]g
lgodsf] kfng u/L k/LIf0f, d"Nofsª\g Pjd\ ljZn]if0f ub{5 h;af6 ;Defljt cfGtl/s sdL, sDHff]/,
uNtL tyf q'l6x¿ kQf nufO{ To;sf] /f]syfd ug{ ;xof]uLsf] e"ldsf lgjf{x ub{5 . o;n] ubf{
Joj:yfkgfsf] cfGtl/s lgoGq0f k|0ffnL ;'b[9 x'g hfG5 .

n]vfk/LIf0fsf] cfjZostf (Importance of Auditing)
n]vfk/LIf0f ljQLo lgoGq0fsf] Ps ckl/xfo{ pks/0f xf] . n]vfk/LIf0fn] Joj;fo;DaGwL cfly{s
sf/f]af/x¿sf] clen]v Pjd\ ljQLo ljj/0fx¿ tof/ kfbf{ q'l6 Pjd\ 5nsk6 ePsf] 5 5}g, k|rlnt
P]g, lgod tyf k|ls|of cg'¿k 5 5}g < egL k/LIf0f u/L To;sf] k|ltj]bg tof/ kf/L ;DalGwt
lgsfox¿nfO{ k|bfg ub{5 . o;n] ljQLo ljj/0fx¿sf] ljZj;lgotf a9fpFg'sf ;fy} ;+:yfsf] cfly{s
oyfl:ylt a'‰g ;d]t ;3fFp k'¥ofpF5 . o;sf cltl/St n]vfk/LIf0fsf] cfjZostf Pjd\ dxŒjnfO{
lgDgfg';f/ a'Fbfut ¿kdf pNn]v ug{ ;lsG5 .
!= n]vfk/LIf0fn] ;+:yf;Fu k|ToIf jf ck|ToIf ;DaGw /fVg] ljleGg ;/f]sf/jfnfx¿sf] ljQLo :jfy{sf]
k|lt/Iff ub{5 .
@= n]vfk/LIf0fn] ;+:yfsf] cfos/ lgwf{/0f sfo{df ;xof]uLsf] e"ldsf lgjf{x ub{5 .
#= n]vfk/LIf0fn] cfGtl/s lgoGq0f k|0ffnLsf] hfFrdf ;xof]u k'¥ofpF5 .
$= ;/sf/n] ;+:yfx¿nfO{ cfjZos ;xof]u Pjd\ k|jw{g ug]{ jf gug]{ ;fy} ;+:yfsf] Ohfht kq
gjLs/0f ug]{ jf gug]{ eGg] lg0f{o n]vfk/LIf0fsf] k|ltj]bgsf cfwf/df g} x'g] ePsfn], n]vfk/LIf0fn]
;/sf/L lg0f{o k|ls|ofdf ;d]t ;xof]uLsf] e"ldsf lgjf{x ub{5 .
%= n]vfk/LIf0fn] cfly{s clen]vsf] kof{Kttf Pjd\ ljQLo ljj/0fx¿ tof/ ubf{ cjnDag u/]sf
k|lj|mofx¿ hfFr ug]{ sfo{df ;3fp k'¥ofpF5 .
^= cfly{s sf/f]af/x¿df ePsf e'n, q'l6, hfn;fhL, 5nsk6 tyf clgoldtfx¿ kQf nufO{
eljiodf o:tf uNtLx¿ k"g bf]xf]l/g glbg ;xof]uLsf] e"ldsf lgjf{x ub{5 .
n]vf / n]vfk/LIf0fsf] leGgtf (Differences between Account And Auditing)
n]vf cfly{s sf/f]af/;DaGwL ;"rgf ;ª\sng, ljefhg, ljZn]if0f / To;sf cfwf/df ljQLo ljj/0fx¿
tof/ ug]{ sfo{;Fu ;DalGwt 5 eg] n]vfk/LIf0fn] k|rlnt P]g, lgodcg';f/ ljQLo ljj/0fx¿sf]
;Totf Pjd\ jf:tljstf k|dfl0ft u5{ . o;sf/0f oL b'O{ lardf lgDg leGgtfx¿ kfOG5g\ M–
n]vf n]vfk/LIf0f
!= n]vf eGgfn] cfly{s ;"rgfx¿ != n]vfk/LIf0f eGgfn] n]vfn] tof/ u/]sf
;ª\sng Pjd\ ljZn]if0f u/L To;sf cfwf/df ljQLo ljj/0fx¿ k|rlnt P]g, lgod tyf
ljQLo ljj/0fx¿ tof/ kf/L Joj:yfkgnfO{ k|lj|mofcg'¿k ;Totf k|dfl0ft u/L ?h'
cfjZos ;"rgf k|jfx ug'{ xf] . ug'{ xf] .

@= n]vfkfnn] n]vfsf] ;f}4flGts l;4fGtsf cfwf/ @ n]vfkfnn] tof/ kf/]sf ljQLo ljj/0fx¿n]
df ljQLo ljj/0fx¿ -gfkmf gf]S;fg vftf ;+:yfsf] oyfy{ l:yltsf] hfgsf/L lbP,
tyf jf;nft_ tof/ kfb{5 . glbPsf] k/LIf0f, d"Nofª\sg / ljZn]if0f
u/L ?h' ug]{ sfo{ n]vfk/LIfsn] ub{5 .
#= n]vfkfn ;ª\u7gsf] Joj:yfkg;Fu pQ/åfoL # n]vfk/LIfs c+lzof/x¿ (shareholder)
x'G5 . k|lt pQ/bfoL x'G5 .
$= n]vf;DaGwL sfo{x¿ cfly{s sf/f]af/ eP $ n]vfk/LIf0f sfo{ n]vf;DaGwL ;Dk"0f{ sfo{

nut} ;'? x'G5 . ;lsPkl5 aNn ;'? x'G5 .
%= n]vfkfnsf] lgo'lSt ;+:yfsf] Joj:yfkgn] % n]vfk/LIfssf] lgo'lSt ;+:yfsf]

ub{5 . c+lzof/x¿n] ub{5 .
^= n]vfkfn ;ª\u7gsf] :yfoL sd{rf/L ^ n]vfk/LIf0f;DaGwL sfo{x¿ k"/f

x'g;S5 . geP;Ddsf nflu n]vfk/LIfsnfO{ lgo'lSt
ub{5 .
&= n]vf Ps lg/Gt/ k|ls|of xf] . & n]vfk/LIf0f Ps cfjlws k|ls|of xf] .
n]vf / n]vfk/LIf0f;DaGwL cGt/;DaGw (Relationship between Account And
Auditing)
n]vf / n]vfk/LIf0flar kf/:kl/s ;DaGw sf/d /x]sf] 5 . ;ª\u7gdf cfly{s sf/f]af/ ;'? eP
nut} To; cfly{s sf/f]af/sf] clen]v /fVg' / To:tf sf/f]af/sf] plrt d"Nofª\sg Pjd\ ljZn]if0f
u/L Joj:yfkgnfO{ cfjZos ;"rgfx¿ k|jfx ug'{ n]vf xf] . n]vfk/LIf0f eGgfn] n]vfn] tof/ kf/]sf
cfly{s clen]vx¿ tyf ljQLo ljj/0fx¿ k|rlnt P]g, lgod, sfg'g, k|lj|mof Pjd\ n]vfk/LIf0fsf]
dfkb08cg'¿k 5 5}g egL ul/g] k/LIf0f, d"Nofª\sg / ljZn]if0f sfo{nfO{ hgfpF5 . n]vf /
n]vfk/LIf0fsf] kf/:kl/s ;DaGw sfod /x]sf] kmn:j¿k g} n]vfk/LIfsn] ul/g] n]vfk/LIf0f /
Joj:yfkgsf] n]vfkfnn] /fVg] n]vflardf ulx/f] ;dGjo / ;DaGw /x]sf] 5 .
n]vf / n]vfk/LIf0flar /x]sf] cGt/;DaGwnfO{ a'Fbfut ¿kdf lgDgfg';f/ j0f{g ug{ ;lsG5 .
!= n]vfk/LIf0fn] n]vfnfO{ cfly{s sf/f]af/x¿sf] clen]v /fVg / To;sf cfwf/df ljQLo ljj/0fx¿
tof/ kfg{ lglZrt dfkb08 tf]s]sf] x'G5, h;n] ubf{ n]vfkfnnfO{ lglZro 9fFrf tyf k|lj|mofdf
cfly{s clen]v Pjd\ ljQLo ljj/0fx¿ tof/ kfg{ ;3fp k'Ub5 .

@= To:t} n]vfn] lglZrt 9fFrf Pjd\ k|lj|mofnfO{ cjnDag u/L n]vfk/LIfsnfO{ cfjZos kg]{ ;Dk"0f{
clen]vx¿, k|df0fx¿, ljQLo ljj/0fx¿ tyf cGo cfjZos hfgsf/Lx¿ k|bfg ub{5 . n]vfn]
k|bfg u/]sf cfly{s;DaGwL pSt sfuhftkq, clen]v Pjd\ hfgsf/Lsf cfwf/df g} n]vfk/LIfsn]
;+:yfsf] cfly{s l:yltsf] k/LIf0f, d"Nofª\sg Pjd\ ljZn]if0f u/L ;'emfa;lxtsf] k|ltj]bg tof/ ub{5 .
#= n]vfk/LIf0fcGtu{t cfGtl/s n]vfk/LIf0fn] n]vfn] tof/ kf/]sf] cfly{s sf/f]af/df x'g ;Sg]
;Defljt e"n, q'l6, lxgfldgf tyf clgoldttf kQf nufO{ ;dodfg} tL uNtLx¿ ;'wfg{ ;xof]uLsf]
e"ldsf lgjf{x ub{5 .
$= n]vfn] tof/ kf/]sf] x/]s cfly{s clen]v Pjd\ ljQLo ljj/0fx¿nfO{ n]vfk/LIfsn]
lhDd]jf/L Pjd\ k|efjsf/L 9ª\un] k/LIf0f, d"Nofª\sg Pjd\ ljZn]if0f ug]{ x'Fbf n]vf zfvfaf6 x'g
;Sg] cfly{s clgoldttf Pjd\ ei6frf/ h:tf h3Go ck/fwx¿ lg?;flxt x'g hfG5 .
%= n]vfk/LIf0f ug{ cfjZos kg]{ cfly{s clen]v, sfuhftkq Pjd\ ljQLo ljj/0fx¿ n]vfn]
n]vfk/LIf0fsf] dfkb08cg';f/ n]vfk/LIfsnfO{ k|bfg ug]{ x'Fbf ;+:yfsf] ljQLo cj:yfsf] oyfy{l:ylt
k/LIf0f, d"Nofª\sg Pjd\ ljZn]if0f ug{ sd ;do nfUg uO{ ;do Pjd\ nfutsf] art x'G5 .
^= n]vf;DaGwL ;Dk"0f{ sfo{x¿ ;DkGg eO;s]kl5 dfq n]vfk/LIf0fsf] sfo{ ;'? x'g] ePsfn] oL b'O{
Pscsf{sf] k"/s x'g'sf ;fy} oL b'O{ kIflar ;'dw'/ ;DaGw /x]df] :jt :ki6 x'G5 .
cEof;
-s_ n]vfk/LIf0f eGgfn] s] a'lemG5, n]Vg'xf];\ .
-v_ n]vfk/LIf0fsf s'g} tLgcf]6f p2]Zox¿ ;"rLs[t ug'{xf];\ .
-u_ n]vf / n]vfk/LIf0flar leGgtf 5'6\ofpg'xf];\ .
-s_ n]vfk/LIf0fsf] dxŒjnfO{ a'Fbfut ¿kdf JofVof ug{'xf;\ .
-v_ n]vf / n]vfk/LIf0flarsf] cGt/;DaGwaf/] JofVof ug'{xf];\ .
kl/of]hgf sfo{
!= tkfO{F+sf] 3/ kl/kl/ /x]sf] s'g} k;n jf Jofj;flos ;+:yf jf sDkgLdf uO{ pSt ;+:yfn]
n]vfk/LIf0fsf]] p2]Zo Pjd\ dfGotfcg';f/ cfly{s sf/f]af/x¿sf] n]vf /fv] g/fv]sf] cjnf]sg
u/L sIffdf ;fyLx¿lar 5nkmn ug'{xf];\ .

kf7 n]vfk/LIfs
& Auditor
n]vfk/LIf0f ug]{ JolStnfO{ n]vfk/LIfs elgG5 . n]vfk/LIfsnfO{ ;fdfGotof ;+:yfsf] c+lzof/x¿n]
pSt ;+:yfsf] cfly{s clen]vx¿ tyf ljQLo ljj/0fx¿ k|rlnt P]g lgod Pjd\ k|lj|mofcg'¿k 5
5}g\ egL k/LIf0f ug{, d"Nofª\sg ug{ Pjd\ ljZn]if0f ug{sf nflu lgo'St u/]sf] x'G5 . n]vfk/LIfsn]
;+:yfsf] c+lzofx¿k|lt pQ/bfoL eO{ lgikIf ¿kdf n]vfk/LIf0fsf] k|ltj]bg tof/ u/L c+lzof/x¿ tyf
cGo ;DalGwt lgsfox¿df tf]lsPsf] ;doleq a'emfpg'kb{5 . ;fwf/0ftof n]vfk/LIfs b'O{ k|sf/sf
x'G5g\, h'g lgDgfg';f/ 5g\ M
-s_ cfGtl/s n]vfk/LIfs (Internal Auditor)
s'g} klg ;+:yfn] cfgf] ;+:yfsf] cfGtl/s lgoGq0f k|0ffnL ;'b[9 ug]{ p2]Zon] cfgf] ;+:yfsf
sd{rf/Lx¿nfO{ n]vfk/LIfssf ¿kdf lgo'St u5{ eg] tL sd{rf/Lx¿nfO{ cfGtl/s n]vfk/LIfs
elgG5 . cfGtl/s n]vfk/LIfsx¿n] n]vfn] tof/ u/]sf] cfly{s clen]vx¿ Pjd\ ljQLo ljj/0fx¿
lgodfg';f/ k|rlnt sfg'g Pjd\ k|lj|mofcg'¿k cjnDag u/fpg e"ldsf v]n]sf] x'G5 . h;n] ubf{
;+:yfdf x'g ;Sg] e'n, q'l6 tyf 5nsk6 ;dod} kQf nufO{ ;f]sf] /f]syfd ug{ ;3fp k'U5 .
-v_ afx\o n]vfk/LIfs (External Auditor)÷:jtGq n]vfk/LIfs (Independent Auditor)
;ª\u7geGbf aflx/sf :jtGq n]vfk/LIfsnfO{ afx\o n]vfk/LIfs elgG5 . afx\o n]vfk/LIfsn]
;ª\u7gsf] ljQLo ljj/0fx¿sf] cg';fGwfg, d"Nofª\sg Pj ljZn]if0f u/L lgikIf ¿kdf ;+:yfsf] ljQLo
cj:yfsf] oyfl:yltsf] k|ltj]bg tof/ u/L :f+:yfsf] c+lzof/x¿ tyf cGo ;DalGwt lgsfox¿nfO{
k]; ub{5 . ;fwf/0ftof ;+:yfsf] clzofx¿n] :jtGq n]vfk/LIfssf] lgo'lSt ub{5 . To;}n] :jtGq
n]vfk/LIfs ;+:yfsf] clzof/x¿ k|lt pQ/bfoL x'G5 . :jtGq n]vfk/LIfs JolSt jf ;+:yfdWo] hf]
sf]xL klg x'g ;S5 .
n]vfk/LIfssf of]Uotfx¿ (Qualifications of Auditor)
s'g} klg ;+:yfn] sfg'gadf]lhd Ohfht k|fKt JolSt jf ;+:yfx¿dWo]af6 n]vfk/LIfs lgo'lSt ug'{k5{ .
klAns sDkgLsf xsdf, sDkgL P]g, @)^# sf] bkmf !!! sf]] Joj:yfcg';f/ ;fwf/0f;efn] ;+:yfsf]
n]vfk/LIfs lgo'lSt ug'{kb5{ . k|fOe]6 sDkgLsf xsdf k|aGwkq, lgodfjnL jf ;xdltsf cfwf/df

n]vfk/LIfssf] lgo'lSt ug'{kb{5 . sDkgL P]g @)^# sf] bkmf !!@ Joj:yfcg';f/ lgDg cj:yfdf
sDkgLsf] n]vfk/LIfsdf lgo'lSt x'g g;Sg] Joj:yf u/]sf] 5 .
!= sDkgLsf] ;~rfns, sd{rf/L jf sfdbf/
@= sDkgLsf] ;~rfns jf sd{rf/Lsf] ;fem]bf/L
#= sDkgLsf] c;fdL
$= sDkgLsf] ;~rfns jf lghsf] ;fem]bf/sf] glhssf] gft]bf/sf] JolSt
%= n]vfk/LIf0f;DaGwL ck/fwdf ;hfo kfPsf] JolSt
^= ;fx'sf] bfdf;fxLdf k/]sf] JolSt
&= sDkgLsf] ! k|ltzt jf ;f]eGbf a9L ;]o/ lnPsf] JolSt jf kmd{
*= g}lts ktg x'g] kmf}hbf/L ck/fwdf ;hfoF kfPsf] JolSt
(= klAns sDkgLsf] xsdf s'g} klg ;/sf/L JolSt jf lghsf] ;fem]bf/
!)= ;Lldt bfloTj ePsf] sDkgL jf ;ª\ul7t ;+:yf
!!= sDkgLsf] sf/f]af/df s'g} :jfy{ ePsf] JolSt jf lghsf] glhssf] gft]bf/
sDkgL P]g @)^# n] dxfn]vfk/LIfssf] ljefuaf6 k|df0fkq k|fKt JolStnfO{ n]vfk/LIf0fdf lgo'lSt x'g
of]Uo dfg]sf] 5 . ;fy} rf6{/ PsfpG6]8 ;ª\3n] of]Uotf / cg'ej;d]t vf]lnPsf] gfdfjnL tof/ u/L
sDkgL /lhi6f/sf]] sfof{no jf lwtf]kq af]8{ ;dIf hfgsf/L u/fPdf sDkgLn] ;f] hfgsf/Lsf cfwf/
df n]vfk/LIfs lgo'lSt ug{ ;xh x'G5 .
s'g} klg JolSt jf ;+:yf dxfn]vfk/LIfssf] ljefuaf6 n]vfk/LIfs x'gsf nflu n]vfk/LIf0f P]g @)#^
sf] bkmf $ adf]lhd lgDg of]Uotfx¿ x'g cfjZos /x]sf] 5 .
-s_ rf6{8 PsfpG6]g jf ;f] ;x/sf] z}lIfs of]Uotf k|fKt u/L n]vf jf n]vfk/LIf0f;DaGwL sfo{ u/]sf]
sDtLdf % jif{sf] cg'ej k|fKt JolStn] ‘s’ ju{sf] n]vfk/LIf0fsf] ¿kdf cfkm" btf{ x'g ;Sb5 .
o:tf] n]vfk/LIfsn] s'g} klg ;+:yfsf] n]vfk/LIf0f ug{ ;Sb5 .
-v_ rf6{8 Psfp06]6 jf ;f] ;x/ jf Pd=sd jf Pd= aL=P= jf ;f];x/sf] z}lIfs of]Uotf k|fKt JolSt
n]vf jf n]vfk/LIf0f;DaGwL cg'ej k|fKt JolSt ‘v’ ju{sf] n]vfk/LIfs x'g ;Sb5 jf Pd=P jf
;f];x/sf] z}lIfs of]Uotf ul0ft, tYofª\s jf cy{zf:q d'Vo ljifo lnO{ jf aL=sd / % jif{sf]
cg'ej k|fKt JolSt v ju{sf] n]vfk/LIfs x'g ;Sb5 . o:tf] n]vfk/LIfsn] !) s/f]8;Ddsf]
n]vfk/LIf0f ug{ ;Sb5 .

-u_ Pd=sd=jf Pd=aL=P jf ;f];x/sf] z}lIfs of]Uotf k|fKt u/L Ps jif{sf] cg'ej k|fKt jf ul0ft,
tYofª\s jf cy{zf:q d'Vo ljifo lnO{ Pd=P jf ;f] ;x/ jf la=sd jf ;f] ;x/sf] z}lIfs
of]Uotf k|fKt u/L tLg jif{sf] cg'ej jf d'Vo ljifo ul0ft jf tYofª\s jf cy{zf:q lnO{ aL=P jf
;f];x/sf] z}lIfs of]Uotf k|fKt u/L % jif{sf] n]vf jf n]vfk/LIf0f;DaGwL cg'ej k|fKt JolSt jf
s'g} JolSt clws[t :t/df /xL % jif{sf] n]vf;DaGwL cg'ej ePsf] JolSt ‘u’ ju{sf] n]vfk/LIfs
x'g ;Sb5 . o:tf] n]vfk/LIfsn] @ s/f]8;Ddsf] n]vfk/LIf0f ug{ ;Sb5 .
-3_ clws[t :t/eGbf tNnf] Ps jf b'O{ txdf % jif{ sfo{ u/]sf] cg'ej ePsf] JolStn] ‘3’ ju{sf]
n]vfk/LIf0f x'g ;Sb5 . p;n] % nfv;Ddsf] n]vfk/LIf0f ug{ ;Sb5 .
n]vfk/LIf0f;DaGwL sfo{ lagf s''g} /f]sfjt Pjd\ sdhf]/Lsf] ;fy ;Dkfbg ug{sf nflu Ps
s'zn Pjd\ ;Ifd n]vfk/LIfs;Fu dfly plNnlvt of]Uotx¿afx]s c¿ ljleGg k|sf/sf of]Uotfx¿
x'g' klg h?/L x'G5 . h;nfO{ lgDgfg';f/ pNn]v ug{ ;lsG5 .
!= n]vf k|lj|mof tyf l;4fGtx¿sf] kof{Kt hfgsf/L
x/]s n]vfk/LIfsnfO{ cfly{s sf/f]af/ tyf ljQLo ljj/0fx¿sf] k/LIf0f, d"Nofª\sg Pjd\ ljZn]if0f u/L
;+:yfsf] ljQLo l:ylt kQf nufpgsf nflu n]vf;DaGwL cfjZos k|lj|mof Pjd\ l;4fgx¿sf] kof{Kt
hfgsf/L x'g' cfjZos 5 .
@= k|rlnt P]g, lgod tyf sfg'gsf] kof{Kt hfgsf/L
n]vfk/LIfsn] n]vfk/LIf0f;DaGwL sfo{x¿ lgoldt ¿kdf lgikIf tl/sfn] :ki6 ¿kdf ;Dkfbg
ug{sfnfO{ k|rlng P]g, lgod tyf sfg'g;DaGwL hfgsf/L x'g clgjfo{ x'G5 . h:t} M cfos/ P]g
@)%*, sDkgL P]g @)^#, n]vfk/LIf0f P]g @)$*, ;fem]bf/L P]g @)@) cflb .
#= ;}4flGts Pjd\ Jofjxfl/s 1fg
n]vfk/LIf0fsf l;nl;nfdf cfpg ;Sg] ljleGg k|sf/sf n]vf;DaGwL Pjd\ Jofjxfl/s ;d:ofx¿ tyf
r'gf}tLx¿nfO{ ;dfwfg u/L cfgf] n]vfk/LIf0f;DaGwL p2]Zox¿ xfl;n ug{sf nflu n]vfk/LIf0f;Fu
ljifout, ;}4flGts Pjd\ Jofjxfl/s 1fgsf ;fy} l;k x'g' cfjZos kb{5 .
$= Joj;fo;DaGwL kof{Kt hfgsf/L
x/]s n]vfk/LIfsn] n]vfk/LIf0f ug'{ k"j{ h'g ;+:yfsf] n]vfk/LIf0f ug{ lgo'St ePsf] xf] pSt ;+:yfsf]
Joj;fo tyf To;sf] n]vf /fVg] ljlw Pjd\ k|lj|mofsf] kof{Kt hfgsf/L x'g cfjZos x'G5 h;n] ubf{
n]vfk/LIfsn] Joj;fodf x'g ;Sg] q'l6x¿ tyf 5nsk6 kQf nufO{ ;+:yfsf] ljQLo oyfl:ylt hfgsf/L
lbg ;3fp k'¥ofpFb5 .

n]vfk/LIfssf u'0fx¿ (Qualities of Auditor)
n]vfk/LIfsn] n]vfkfnåf/f ;ª\sng Pjd\ tof/ kf/]sf ljQLo clen]vx¿, kmf/d, lan tyf ljQLo
ljj/0fx¿ k|lrlnt P]g, lgodcg'¿k 5 5}g kQf nufO{ ;+:yfdf x'g ;Sg] ;Defljt 5nsk6 tyf
lxgfldgfnfO{ /f]syfd ug{ ;3fp k'¥ofpF5 . To;sf/0f n]vfk/LIfs Ps lhDd]jf/ tyf pQ/bfoL JolSt
xf] hf];Fu ljleGGf u'0fx¿ x'g clgjfo{ 5 . n]vfk/LIfssf s]xL clgjfo{ u'0fx¿nfO{ lgDgfg';f/ pNn]v
ug{ ;lsG5 .
!= Odfgbf/
n]vfk/LIfsn] cfkm"nfO{ n]vfk/LIfssf ¿kdf lgo'St u/]sf] ;+:yf jf c+lzof/x¿ k|lt Odfgbf/ x'g
clt cfjZos 5 . n]vfk/LIf0fsf] l;nl;nfdf nf]enfnr Pjd\ a]Odfg gu/L lgikIf Pjd\ t6:y ¿kdf
n]vfk/LIf0fsf] k|ltj]bg tof/ u/L ;DalGwt lgsfox¿df k]; ug'{kb{5 .
@= uf]Kotf
n]vfk/LIfsn] n]vfk/LIf0fsf] lznl;nfdf ;fwf/0f, uf]Ko Pjd\ clt uf]Ko k|s[ltsf sfuhftkq Pjd\
ljj/0fx¿sf] k/LIf0f, d"Nofª\sg tyf ljZn]if0f ug']{kg]{ x'G5 . To;sf/0f ;DalGwt JolSt jf ;+:yfaf6
lagf k"j{ :jLs[lt uf]Ko k|s[ltsf ;"rgf Pjd\ hfgsf/Lx¿nfO{ ;fj{hlgs ug'{ x'Fb}g\ .
#= l;k
n]vfk/LIf0fsf] sfo{ ;/n, :ki6 Pjd\ pTs[i6;Fu ;Dkfbg ug{sf nflu n]vfk/LIfs;Fu ljleGg k|sf/sf
l;kx¿ x'g' clgjfo{ 5 . h:t}M ;~rf/sf] l;k, k|fljlws l;k, nrstfsf] l;k, g]t[Tjsf] l;k cflb .
$= P]g, lgod Pjd\ sfg'gL 1fg
Ps s'zn Pjd\ Jofj;flos n]vfk/LIfs;Fu k|rlnt P]g, lgod, k|lj|mof Pjd\ sfg'g;DaGwL kof{Kt
1fg x'g cfjZos 5, lsg ls pSt k|rlnt P]g, lgodx¿sf cfwf/df g} n]vfk/LIfsn] cfgf] sfo{
;Dkfbg ub{5 .
%= rnfvL
n]vfk/LIf0fsf] l;nl;nfdf slxn]sfxL n]vfk/LIfsnfO{ hfgsf/L gePsf ljifox¿df klg sfd ug'{kg{]
x'g;S5 To:tf] cj:yfdf n]vfk/LIfs rnfv eO{ ;DalGwt JolSt Pjd\ lgsfox¿af6 ;"rgf xfl;n
ug'{kg]{ x'G5 . To:t} n]vfk/LIf0fsf] l;nl;nfdf 5nsk6 Pjd\ lxgfldgf ug]{ p2]Zon] slxn]sfxLF
u|fxsx¿af6 em'6f] hjfkmx¿ cfpg ;S5 To:tf] cj:yfsf n]vfk/LIfs rnfvLk"0f{ tl/sfaf6 k|Zgx¿
u/L cfjZos ;fFrf] tyf oyfy{ hjfkm xfl;n ug'{kb{5 .

^= n]vf;DaGwL kof{Kt 1fg
n]vfk/LIfsn] n]vfkfnåf/f /fv]sf n]vf;DaGwL clen]vx¿ tyf ljQLo ljj/0fx¿ k/LIf0f,
d"Nofªsg Pjd\ ljZn]if0f u/L k|ltj]bg tof/ kfg'{kg]{ ePsf] x'gfn] Ps s'zn n]vfk/LIfs;Fu
n]vf;DaGwL kof{Kt ;}4flGts Pjd\ Jofjxfl/s 1fg x'g' cfjZos 5 .
&= ;+odtf
n]vfk/LIfsn] n]vfk/LIf0fsf] l;nl;nfdf k|ltj]bg tof/ ubf{ cfkm" k"j{¿kdf ljZj:t geP;Dd s;}sf]
bafa Pjd\ s/sfkdf k|ltj]bgdf x:tfIf/ ug'{ x'Fb}g\ . s'g} ljifosf] lg0f{odf k|ltj]bg tof/ ug'{k"j{
kof{Kt dfqfdf pSt ljifo;Fu ;DalGwt k|df0fx¿ ;ª\ung u/L ;t\ k|ltzt ljZj:t ePkl5 dfq
n]vfk/LIfsn] k|ltj]bg tof/ u/L x:tfIf/ ug'{kb{5 .
*= lgikIftf Pjd\ ty:ttf
n]vfk/LIfsn] cfgf] n]vfk/LIf0fsf j|mddf s'g} klg JolSt, ;+:yf Pjd\ /fhgLlts kf6L{sf] ;+dy{g gu/L
cfgf] :jljj]s Pjd\ l;k / 1fgsf] k|of]u u/L lgikIf Pjd\ ty:y eO{ cfgf] sfo{ ;Dkfbg ug'{kb{5 .
(= g]]t[Tj
n]vfk/LIfs;Fu s'zn g]t[Tjsf] u'0f x'g clt cfjZos 5 . n]vfk/LIfsn] cfgf] dftxtdf n]vfk/LIf0f
;DaGwL sfo{ ug]{ ;Dk"0f{ sd{rf/Lx¿sf] g]t[Tj ug'{kb{5 . n]vfk/LIfsn] s'zn ;~rf/sf] dfWodaf6
cfgf] dftxtsf sd{rf/Lx¿nfO{ cfcfgf] sfo{ s'zntf Pjd\ nuglzntfk"j{s ;Dkfbg ug{ pTk|]l/t
u/fpg' kb{5 .
n]vfk/LIfssf clwsf/x¿ (Authorities of Auditor)
;+:yfsf] ljQLo ljj/0fx¿sf] k|rlnt P]g, lgodx¿cg'¿k k/LIf0f, d"Nofª\sg tyf ljZn]if0f u/L
k|ltj]bgsf dfWodåf/f oyfl:yltsf] hfgsf/L u/fpg' n]vfk/LIfssf] st{Jo xf] . o; st{Jo k"/f
ug{sf nflu sDkgL P]g, @)^# sf] bkmf !!$ df pNn]v ePcg'¿k n]vfk/LIf0f ug{sf nflu n]vfk/LIfsn]
sfof{no ;doleq h'g;'s} avt klg sDkgLsf] lx;falstfa dfu ug{ ;Sb5 ;fy} pSt lx;falstfa
;DaGwL s}lkmot dfu u/]sf] eP ;f]sf] oyfy{ hjfkm;d]t ;DalGwt ;~rfns jf sd{rf/Ln] dgfl;a
;doleq lbg'kg]{ 5 .

o; sfg'gL k|fjwfgcg'';f/ n]vfk/LIfs;Fu lgDg clwsf/x¿ lglxt /x]sf] x'G5 .
!= n]vf;DaGwL lx;fa lstfa Pjd\ ;f]sf] k|df0fx¿ lg/LIf0f ug]{ clwsf/
n]vfk/LIfsn] sfo{no ;doleq h'g;'s} Joj;fosf] lx;fa lstfax¿ tyf ;f] lx;falstfax¿df
pNn]v ul/Psf s'/fx¿nfO{ k|dfl0ft ug{sf nflu k|of]u u/]sf k|df0fx¿ ef}r/sf] dfWodåf/f lg/LIf0f
ug]{ clwsf/ n]vfk/LIfs;Fu /x]sf] x'G5 .
@= hfgsf/L Pjd\ :ki6Ls/0f ;f]Wg]sf] clwsf/
n]vfk/LIfsn] ;ª\u7gsf lgb]{zsx¿ tyf sd{rf/Lx¿;Fu sfof{no ;doleq h'g;'s} ;dodf
klg n]vfsf] lx;fa lstfa;DaGwL hfgsf/L Pjd\ :ki6Ls/0f ;f]Wg] clwsf/ /x]sf] x'G5 . t/
hfgsf/L Pjd\ :ki6Ls/0f sDkgL P]gdf plNnlvt n]vfk/LIfssf] bfloTjx¿ k"/f ug]{ p2]Zocg'¿k
x'g'kg]{ x'G5 .
#= ;+:yfsf zfvfx¿ e|d0f ug]{ clwsf/
n]vfk/LIfsn] n]vfk/LIf0fsf] l;nl;nfdf sDkgLsf x/]s zfvfx¿ Pjd\ pkzfvfx¿ e|d0f ug]{
clwsf/ /x]sf] x'G5 . ;fy} pSt zfvfx¿df /x]sf n]vf;DaGwL ;Dk"0f{ hfgsf/Lx¿ lg/LIf0f ug]{
clwsf/;d]t n]vfk/LIfs;Fu /x]sf] x'G5 .
$= sfg'gL Pjd\ k|fjlws ;Nnfx lng] clwsf/
n]vfk/LIfsn] cfgf] n]vfk/LIf0fsf] l;nl;nfdf cfjZos sfg'gL Pjd\ k|fljlws ;Nnfx ljz]if1x¿af6
lng] clwsf/ x'G5 . t/ n]vfk/LIfsn] k|ltj]bg tof/ ubf{ cfgf] /fo lbg' clgjfo{ x'G5 . n]vfk/LIfsn]
cfgf] n]vfk/LIf0fsf] l;nl;nfdf cfjZos sfg'gL Pjd\ k|fljlws ;Nnfx lnbf nfu]sf] vr{x¿ ;Dk"0f{
sDkgL :jod\n] Joxf]g'{kg]{ x'G5 .
%= unt aofgx¿ ;Rrfpg] clwsf/
;+:yfsf] ;fwf/0f ;efdf olb ;~rfns ;ldltsf ;b:ox¿åf/f n]vf;DaGwL unt aofg tyf pNn]v
ePsf] kfPdf ;f] aofgnfO{ ;Rofpg] clwsf/ n]vfk/LIfsdf x'g] ub{5 .
^= n]vfk/LIfssf] k|ltj]bgdf oyfl:yltnfO{ ;dfj]z ug{ kfpg] clwsf/
n]vfk/LIf0fsf l;nl;nfdf olb lx;fa lstfadf s'g} k|sf/sf] uNtL, q'l6 Pjd\ 5nsk6 ePsf] kfOPdf
;f] s'/fnfO{ oyfl:yltdf cfgf] n]vfk/LIf0fsf] k|ltj]bgdf ;dfj]z ug]{ / To; k|ltj]bgdf x:tfIf/ ug{]
clwsf/ n]vfk/LIfsdf /x]sf] x'G5 .

n]vfk/LIfssf] bfloTj (Liabilities of Auditor)
n]vfk/LIfsn] cfkm"nfO{ lgo'St u/]sf] ;+:yfk|lt dfq lhDd]jf/ Pjd\ hjfkmb]xL geO{ p;n] b]Vb} gb]v]sf]
t];|f] kIf;Fu klg ;DalGwt /xG5 . To;sf/0f n]vfk/LIfssf] bfloTj Jofks 5 .
n]vfk/LIfssf] bfloTjnfO{ lgDg b'O{ a'FbfcGtu{t aofg ug{ ;lsG5 .
!= n]vfk/LIfssf] bfloTj ;DaGwdf sfg'gL Joj:yf
sfg'gL Joj:yfcg'¿k n]vfk/LIfssf] bfloTj;DaGwL Joj:yfnfO{ lgDg b'O{ cj:yfcGtu{t pNn]v ug{
;lsG5 .
-s_ k|fOe]6 ;+:yfn] lgo'St u/]sf] cj:yfdf
P]gdf k|fOe]6 ;+:yfsf] n]vfk/LIfssf] bfloTjaf/] s'g} :ki6 Joj:yf pNn]v u/]sf] kfOb}g t;y{
k|fOe]6 ;+:yfsf] n]vfk/LIfssf] bfloTj, n]vfk/LIfs / p;nfO{ n]vfk/LIfsf ¿kdf lgo'St ug{]
;+:yflarsf] ;Demf}tfcg'¿k x'g] ub{5 . n]vfk/LIfsn] ;Demf}tfdf pNn]v ePcg'¿k ;Dk"0f{ sfo{x¿
Odfgbf/Ltf Pjd\ lhDDf]jf/Lk"j{s ug'{ kb{5 . olb sydsbflrt s'g} sf/0fa; n]vfk/LIfssf]
nfkjf{xLsf sf/0faf6 ;+:yfnfO{ 3f6f k'Ug] s'g} k|sf/sf] sfo{ ePsf] cj:yfdf pSt 3f6flj?4 ;+:yfn]
n]vfk/LIfsnfO{ d'2f bfo/ ug{ ;Sb5 .
-v_ sDkgL P]gcGtu{t n]vfk/LIfssf] bfloTj
sDkgLn] lgo'St u/]sf] n]vfk/LIfssf] bfloTj P]g sfg'gn] lgwf{/0f u/]sf] x'G5 . sDkgL P]gcGtu{t
n]vfk/LIfssf] bfloTjnfO{ a'Fbfut ¿kdf lgDgfg';f/ aofg ug]{ ;lsG5 .
-c_ nfkjf{xL;DaGwL bfloTj
sDkgL / n]vfk/LIfslar ePsf] ;Demf}tfcg'¿k n]vfk/LIfsn] cfgf] Ifdtf Pjd\ sfo{s'zntf
k|of]u u/]/ n]vfdf x'g ;Sg] ;Defljt lxgfldgf, 5nsk6 tyf q'l6x¿ kQf nufpg' n]vfk/LIfssf]
sfd xf] . t/ n]vfk/LIf0fsf] l;nl;nfdf n]vfk/LIfssf] JolStut nfkjf{lxsf] sf/0faf6 ;Defljt
hfn;fhL Pjd\ 5nsk6 kQf nufpg c;dy{ eof] / ;f]sf] kl/0ffd:j¿k sDkgLnfO{ 3f6f kg{ hfG5
eg] pSt 3f6fsf] lhDd]jf/L n]vfk/LIfsn] lng'kb{5 .
-cf_ sfg'gL bfloTj
sDkgL P]g @)^# sf] bkmf !!% cg'';f/ n]vfk/LIfsn] n]vfk/LIf0fsf] ;dodf dfu u/]sf n]vf;DaGwL
sfuhkq, clen]v Pjd\ ljQLo ljj/0fx¿ sDkgLn] pknAw u/fpg'kb{5 . olb n]vfk/LIfsn] dfu
u/]sf ljQLo sfuhftkq Pjd\ hfgsf/Lx¿ sDkgLn] pknAw gu/fPsf] v08df ;f]sf] hfgsf/L

sDkgL /lh:6f/sf] sfo{nodf tf]s]sf] ldltleq pknAw u/fpg'kb{5 cGoyf n]vfk/LIfsnfO{ sf/jfxL
x'g ;Sb5 . To:t} ;+:yf lj36gsf] ;dodf s'g} sDkgLsf ;~rfns ;ldltsf ;b:o, Joj:yfks
jf n]vfk/LIfs :jod\n] sDkgLsf] ;DklQ lnPsf] kfOPdf cbfntn] Aofh;lxt c;'npk/ u/fpg
;Sb5 . n]vfk/LIf0fsf] l;nl;nfdf olb n]vfk/LIfsn] sDkgLsf] n]vf;DaGwL sfuhftkqx¿
n'sfPsf] jf ;f];DaGwL unt ;Dk]|if0f u/]sf] kfOPdf pSt n]vfk/LIfsnfO{ kmf}hbf/L cleof]u nufO{
hl/jfgf Pjd\ sf/afxL x'g] k|fjwfg /x]sf] 5 .
@= ;Ddfgfy{ n]vfk/LIfssf] bfloTj
;Ddfg:j¿k lgo'St ul/Psf] n]vfk/LIfssf] bfloTj klg e'StfgL u/L lgo'St u/]sf] n]vfk/LIfssf]
bfloTj hlt g} /xG5 . ;Ddfgfy{ n]vfk/LIfs p;sf] / p;nfO{ lgo'St ug{] :f+:yflarsf] ;Demf}tfsf cfwf/
df cfgf] bfloTjaf6 plDsg kfpFb}g . cyf{t\ olb ;Ddfgfy{ n]vfk/LIfsn] cfgf] n]vfk/LIf0f ;DaGwL
sfo{ ;'? ub{5 / k|ltj]bg tof/ u/L ;DalGwt lgsfox¿df k]; ub{5 eg] To:tf] cj:yfdf pm klg c¿
Jofj;flos n]vfk/LIfs;/x g} pQ/bfoL /xG5 .
#= t];|f] kIfsf nflu n]vfk/LIfssf] bfloTj
;+:yfdf ljleGg ;/f]sf/jfnfx¿ k|ToIf jf ck|ToIf ¿kdf cfj4 ePsf x'G5g\ . ;fwf/0ftof n]vfk/LIfs
p;nfO{ lgo'St ug]{ ;+:yf;Fu pQ/bfoL Pjd\ hjfkmbfoL x'g] ub{5 . t/ n]vfk/LIfssf] nfkjf{xL cyjf
hfn;fhLsf] sf/0faf6 t];|f] kIf -cf;fdL, ;fx', k|lt:kwL{ ;+:yf, ;/sf/ cflb_ nfO{ s'g} k|sf/sf]
Iflt Pjd\ 3f6f kg{ hfG5 eg] To:tf] cj:yfdf n]vfk/LIfs tL t];|f] kIfx¿k|lt klg pQ/bfoL x'G5 .
;fwf/0ftof lgDg cj:yfdf n]vfk/LIfs t];|f] kIfk|lt pQ/bfoL /xG5 M
-s_ olb sDkgLn] tof/ kf/]sf] unt ljQLo ljj/0fnfO{ n]vfk/LIfsn] ;b/ u/L k|dfl0ft u/]sf]
cj:yfdf t];|f] kIfnfO{ 3f6f Pjd\ Iflt kg{ hfG5 eg] ;f]sf] pQ/bfoL n]vfk/LIfs x'G5 .
-v_ olb ;+:yfsf] uf]Ko s'/fx¿ vf]lnlbPsf sf/0faf6 t];|f] kIfnfO{ 3f6f x'G5 eg] ;f] 3f6fsf]
pQ/bfoL n]vfk/LIfs x'G5 .
-u_ olb k|rlnt P]g, lgod Pjd\ k|lj|mof ljk/Lt n]vfk/LIf0f;DaGwL sfo{ u/L t];|f] kIfnfO{ 3f6f k/]df
;f] 3f6fsf] pQ/bfoL n]vfk/LIfs x'G5 .
-3_ olb s'g} t];|f] kIfnfO{ 3f6f kfg]{ p2]Zon] hfgfhfgL ljQLo sfuhftkq gi6 kf/]df jf ljQLo
ljj/0f tof/ kfb{5 eg] To;af6 x'g] 3f6fsf] pQ/bfoL n]vfk/LIfs x'G5 .

cEof;
!= tnsf k|Zgsf] ;ª\lIfKt pQ/ lbg'xf];\ M
-s_ n]vfk/LIfs eGgfn] s] a'lemG5 <
-v_ cfGtl/s n]vfk/LIfs / :jtGq n]vfk/LIfslar s'g} b'O{ leGgtf 5'6\ofpg'xf];\ .
-u_ n]vfk/LIfsdf x'g' kg{] s'g} tLg u'0fx¿ :f"rLs[t ug{'xf];\ .
-3_ t];|f] kIfpk/ n]vfk/LIfssf] pQ/bfloTjaf/] ;ª\lIfKtdf aofg ug{xf];\ .
-ª_ n]vfk/LIfssf clwsf/x¿dWo] s'g} tLgcf]6f clwsf/x¿ n]Vg'xf];\ .
-s_ sDkgL P]g @)^# sf] bkmf !!@ Joj:yfcg';f/ sDkgLsf] n]vfk/LIfsdf lgo'lSt x'g g;Sg]
cj:yfx¿nfO{ ;"rLs[t ug{'xf];\ .
-v_ n]vfk/LIfssf] of]Uotfx¿nfO{ a'Fbfut ¿kdf aofg ug{'xf];\ .
-u_ n]vfk/LIfsdf s] s] u'0fx¿ x'g'kb{5 < aofg ug{'xf];\ .
-3_ n]vfk/LIfssf clwsf/x¿dWo] s'g} rf/cf]6f clwsf/x¿sf] JofVof ug'{xf];\ .
-ª_ n]vfk/LIfsn] axg ug{'kg{] bfloTjx¿ pNn]v u/L s'g} b'O{sf] ;lj:tf/ j0f{g ug{'xf];\ .

kf7 n]vfk/LIf0fsf tl/sfx¿
* Ways of Auditing
s'g} klg ;+:yfsf n]vfkfnn] /fv]sf n]vfx¿sf] n]vfk/LIf0f ljleGg tl/sfn] ug{ ;lsG5 .
cfjZostf Pjd\ p2]Zosf cfwf/sf s'g tl/sfn] n]vfk/LIf0f ug{] eGg] s'/f d'VotoM sfg'gL Joj:yf /
Joj;fosf] dflns / n]vfk/LIfslardf ePsf] ;Demf}tfdf e/ kb{5 . k|To]s n]vfk/LIf0fsf] tl/sfaf6
x'g] kmfObfx¿ jf a]kmfObfx¿ ;f] ;~rfng ug{]sf] p2]Zodf e/ kb{5 . s'g} klg Joj;fodf n]vfk/LIf0f
u/fpFbf s'g tl/sfn] s;/L ug{] eGg] s'/f n]vfk/LIf0f sfo{ ;'? ug{'eGbf klxn] g} lg0f{o ug{' kb{5 .
;fdfGotof cf}lrTo, sfg'gL Joj:yf Pjd\ cfjZostfsf cfwf/df tn plNnlvt n]vfk/LIf0fsf
tl/sfx¿dWo] s'g} klg tl/sfaf6 n]vfk/LIf0f ug{ ;lsG5 .
nuftf/ n]vfk/LIf0f (Contineous Auditing)
nuftf/ n]vfk/LIf0f Ps :jrflnt cfGtl/s k|lj|mof xf] . h;df n]vfsf] sf/f]af/ ;lsgf;fy :jtGq
JolStaf6 lg/Gt/ ¿kdf n]vfn] tof/ kf/]sf]] cfly{s clen]vx¿, sfuhftx¿ tyf ljQLo ljj/0fx¿sf]
hfFr, d"Nofª\sg Pjd\ ljZn]if0f ug{] sfo{ x'G5 . cyf{t\ n]vfsf] sfd ;lsgf;fy ;fKtflxs jf
kflIfs jf dfl;s jf n]vfk/LIfssf] cg's"n ;dodf sfo{:ynd} a;L ul/g] n]vfk/LIf0fnfO{ nuftf/
n]vfk/LIf0f elgG5 . o; n]vfk/LIf0fn] lg/Gt/ ¿kdf n]vf;DaGwL cEof;x¿, hf]lvd lgoGq0f,
cg'kfng Pjd\ ;"rgf k|ljlw k|0ffnLx¿sf] lg/LIf0f ug{] sfo{ ub{5 . of] n]vfk/LIf0f k|ljlw;Fu lge{/
/x]sf] x'G5 h;n] lg/Gt/ ¿kdf ;+:yfdf x'g ;Sg] ;Defljt uNtLx¿, q'l6x¿, 5nsk6x¿ tyf
hfn;fhLx¿ ;dod} kQf nufO{ To;sf] ;dfwfg sfo{df ;xof]uLsf] e"ldsf lgjf{x ub{5 .
nuftf/ n]vfk/LIf0f k|ljlwsf] clwstd k|of]u u/L k/Dk/fut n]vfk/LIf0f -h;df ;fdfGotof jflif{s
¿kdf n]vfk/LIf0f ul/G5_ df ePsf sdL sdhf]/Lx¿nfO{ ;dfwfg ug]{ / n]vfk/LIf0fsf] sfo{s'zntf
clej[l4 ug{] p2]Zox¿n] ljsf; Pjd\ k|of]udf cfPsf] Ps gjLg n]vfk/LIf0f xf] . o; n]vfk/LIf0fn]
k|ljlwsf] ;xfotfdfkm{t jf:tljs ;dodf n]vf;DaGwL lnlvt hfgsf/L Pjd\ k|df0fx¿ n]vfk/LIfsnfO{
k|bfg ub{5 . h;sf cfwf/df n]vfk/LIfsn] ;'emfj;lxtsf] k|ltj]bg tof/ kfb{5 . jf:tljs ;dodf
tof/ kf/]sf] n]vfk/LIf0fsf] k|ltj]bgn] ahf/ k'FhLs/0f, k'FhLsf] nfut, Joj:yfkgsf] sfo{s'zntf tyf
Joj;fosf] k|d'v lg0f{ox¿df ;d]t k|ToIf k|efj kf/]sf] x'G5 .
nuftf/ n]vfk/LIf0fsf p2]Zox¿ (Objectices of Contineous Auditing)
!= k|ljlwsf] k|of]uåf/f lg/Gt/ ¿kdf n]vfn] /fv]sf clen]vx¿ lg/LIf0f ug'{
@= Joj;fodf x'g] ;Defljt uNtLx¿ Pjd\ q'l6x¿ ;dodf g} kQf nufpg' tyf /f]syfd ug{'
#= Joj;fodf ePsf 5nsk6, hfn;fhL, clgoldttf tyf ei6«frf/ kQf nufpg' tyf eljiodf
bf]xf]l/g glbg'
$= k|rlnt P]g, lgod, k|lj|mof tyf n]vfk/LIf0fsf] dfkb08cg';f/ n]vf k|0ffnL sfod /fVg ;xof]uLsf]
e"ldsf lgjf{x ug{'
nuftf/ n]vfk/LIf0fsf kmfObfx¿ (Advantages of Contineous Auditing)
!= sd ;dodf uNtLx¿ tyf q'l6x¿ kQf nufpg ;3fp k'¥ofpF5 .
o; n]vfk/LIf0fdf n]vfk/LIfsn] lg/Gt/ ¿kdf k|ljlwsf k|of]uåf/f x/]s cfly{s sf/f]af/sf] hfFr,
d"Nofª\sg Pjd\ ljZn]if0f ug{] x'Fbf ;lhn} sd ;dodf uNtLx¿ tyf q'l6x¿ kQf nufpg ;lsG5 .
@= k|fljlws 1fg
nuftf/ n]vfk/LIf0fdf n]vfk/LIfs lg/Gt/ ¿kdf Joj;fosf] sf/f]af/;Fu ;Dks{df /xg] x'Fbf
n]vfk/LIfsnfO{ Joj;fosf x/]s k|fljlws kIfsf] 1fg xfl;n ug{] cj;/ k|fKt x'G5 . h;sf cfwf/df
n]vfk/LIfsn] plrt ;Nnfx Pjd\ ;'emfj lbO{ Joj;fo ;~rfngdf ;xof]u k'¥ofpFb5 .
#= vftfx¿sf] b|'t k|:t'tLs/0f
o; n]vfk/LIf0fdf cfly{s sf/f]af/x¿sf] hfFr, d"Nofª\sg Pjd\ ljZn]if0f ug{] sfo{x¿ jif{el/ g} rfn'
/x]g] x'Fbf cfly{s jif{sf] ;dflKtkZrft\ g} clGtd n]vfk/LIf0f sfo{ k"/f ug{ ;lsG5 ;fy} ;+:yfsf] jflif{s
;fwf/0f;efdf Joj;fosf x/]s vftfx¿sf] ljj/0fx¿ c+lzof/x¿ ;dIf /fVg ;lsG5 .
$= ;ts{tf sfod /fVg ;3fp k'¥ofpF5 .
o; n]vfk/LIf0fdf lgoldt ¿kdf n]vfsf] lg/LIf0f x'g] x'Fbf n]vfkfnn] ;ts{tfsf ;fy n]vf;DaGwL
sfo{x¿ ug{] x'G5 h;n] ubf{ ;Defljt uNtL, q'l6, 5nsk6 tyf hfn;fhL h:tf ;d:ofx¿ Go"gLs/0f
x'g hfG5 .
%= ;+:yfdf g}ltstf sfod /fVg ;3fp k'¥ofpF5 .
o; n]vfk/LIf0fdf h'g;'s} ;dodf klg n]vfk/LIfsn] ;+:yfsf] cfly{s sf/f]af/x¿sf] lg/LIf0f ug{
cfpg ;Sg] x'Fbf n]vf zfvfdf sfof{/t sd{rf/Lx¿åf/f x'g ;Sg] clgoldttf Pjd\ ei6frf/ h:tf
h3Go ck/fwx¿ lg?;flxt x'g'sf ;fy} ;+:yfsf x/]s kIfdf P]g, lgod tyf k|lj|mofcg'¿k sfo{x¿
;Dkfbg x'g hfG5g\ . h;n] ubf{ ;+:yfdf g}ltstf sfod /xG5 .

nuftf/ n]vfk/LIf0fsf a]kmfObfx¿ (Disadvantages of Contineous Auditing)
!=n]vfsf] cª\sx¿df x]/km]/ x'g] ;Defjgf

o; n]vfk/LIf0fdf n]vfk/LIfsåf/f n]vfk/LIf0f eO;s]sf n]vfx¿df n]vf zfvfdf sfof{/t sd{rf/Lx¿n]
cª\sx¿ kl/jt{g u/L 5nsk6 Pjd\ hfn;fhL ug{] ;Defjgf /x]sf] x'G5 .
@= sfddf cj/f]w
o; n]vfk/LIf0fdf n]vfk/LIfsn] lgoldt ¿kdf n]vfsf] hfFr Pjd\ ljZn]if0f ug{] ub{5 h;df
n]vfk/LIfsn] lg/Gt/ ¿kdf ;+:yfdf sfof{/t sd{rf/Lx¿af6 cfjZos hfgsf/L Pjd\ hjfkmx¿ dfu
ug{] clwsf/ /xG5 h;n] ubf{ ;+:yfsf b}lgs sfdsfhdf l9nf;':tL ;fy} cj/f]wx¿ cfpg ;Sb5g\ .
#= vlr{nf]
lg/Gt/ ¿kdf n]vfk/LIf0f ug{ cfpg] n]vfk/LIfsx¿nfO{ lgoldt ¿kdf kfl/>lds lbg'kg{] tyf
lg/Gt/ ¿kdf x'g] n]vfk/LIf0fdf nfu]sf] cltl/St vr{x¿ klg ;+:yf :jod\n] g} a]xf]g{'kg{] x'Fbf nuftf/
n]vfk/LIf0f cfkm}Fdf vlr{nf] 5 .
$= cfjZos ;"rgf Pjd\ hfgsf/Lx¿ 5'6\g] ;Defjgf
n]vfk/LIf0fsf l;nl;nfdf olb n]vfk/LIfs Psk6s cfO;s]kl5 csf]{ k6s cfpg] ;dosf] cGt/fn
nfdf] ePsf] cj:yfdf n]vfk/LIf0f sfodf cfjZos kg{] ;"rgf Pjd\ hfgsf/Lx¿ 5'6\g] ;Defjgf
/xG5 .
%= clws l6kf]6sf] cfjZostf
o; n]vfk/LIf0fdf n]vfk/LIfsn] hfFr Pjd\ lg/LIf0f ul/;s]sf] cfly{s clen]vx¿ ;+:yfdf sfof{/t
sd{rf/Lx¿åf/f kl/jt{g ug{ ;Sg] ;d:ofaf6 aRgsf nflu n]vfk/LIfsn] clws dfqfdf n]vfk/LIf0f
ul/;s]sf a'+bfx¿nfO{ l6kf]6 ug{'kg{] cfjZostf x'G5 .
cfjlws n]vfk/LIf0f÷jflif{s n]vfk/LIf0f (Periodical Auditing/Annual Auditing)
;fdfGotof cfly{s jif{sf] cGTodf Ps} k6sdf ul/g] ;Dk"0f{ n]vfk/LIf0fnfO{ cfjlws n]vfk/LIf0f
elgG5 . cyf{t\ n]vfkfnn] cfly{s jif{sf] cGTodf clGtd vftf -gfkmf– gf]S;fg vftf, jf;nft,
gub k|jfx ljj/0f_ tof/ ul/;s]kl5 ul/g] n]vfk/LIf0fnfO{ cfjlws n]vfk/LIf0f elgG5 . cfjlws
n]vfk/LIf0fnfO{ jflif{s n]vfk/LIf0f klg elgG5 . clwsf+z sDkgLx¿n] o; n]vfk/LIf0f k|0ffnLåf/f
g} cfgf] sDkgLsf] n]vfk/LIf0f u/fpF5g\ . o; n]vfk/LIf0fdf cfly{s sfuhftkq, clen]v tyf tL
cflYf{s sfuhftkqsf cfwf/df tof/ ul/g] uf]:jf/f ef}r/, vftfx¿, ;Gt'ng k/LIf0f Pjd\ clGtd
vftfsf] k/LIf0f, d"Nofª\sg tyf ljZn]if0f u/L ;'emfj;lxtsf] k|ltj]bg tof/ kfg]{ sfo{ ul/G5 .
cfly{s jif{sf] cGTodf Ps k6s n]vfk/LIf0f ;'? eO;s]kl5 ;Dk"0f{ n]vfk/LIf0f;DaGwL sfo{x¿
;dfKTf geP;Dd cfjlws n]vfk/LIf0f sfo{ /f]lsFb}g .
cfjlws n]vfk/LIf0fsf p2]Zox¿ (Objectives of Periodical Auditing)
!= ;+:yfn] cfgf] lx;falstfax¿ lgoldt ¿kdf /fv]sf] 5 5}g\, yfxf kfpg'
@= Joj;fon] b]vfPsf] gfkmf jf gf]S;fg ;To / lgikIf xf] xf]Og, hfFr ug'{
#= jf;nftn] b]vfPsf] ;+:yfsf] ljQLo l:ylt ;fFrf] Pjd\ lgikIf xf] xf]Og, hfFr ug'{
cfjlws n]vfk/LIf0fsf kmfObf (Advantages of Periodical Auditing)
!= ;+:yfsf] b}lgs sfddf afwf gkg]{
cfjlws n]vfk/LIf0f cfly{s jif{sf] cGTodf Ps} k6s ;Dk"0f{ n]vfk/LIf0f;DaGwL sfo{x¿ x'g]
ePsfn] n]vfk/LIfs, sd{rf/Lx¿ Pjd\ lgb]{zsx¿nfO{ af/Daf/ sfo{If]qdf cfP/ ;f]wk'5 tyf
;"rgf Pjd\ sfuhftkqx¿ dfu]/ Joj;fosf] b}lgs sfo{df afwf k'¥ofpg] Nofpg] sfo{ ub}Fgg\ .
@= n]vfsf cª\sx¿ kl/jt{g ug]{ ;Defjgfdf sdL
o; n]vfk/LIf0fdf Ps} k6s ;Dk"0f{ n]vfk/LIf0f;DawL sfo{x¿ x'g] ePsfn] n]vf zfvfdf sfof{/t
sd{rf/Lx¿åf/f n]vfk/LIf0f eO;s]sf n]vfsf cª\ux¿ kl/jt{g u/L 5nsk6 Pjd\ hfn;fhL ug]{
;Defjgf /xFb}g .
#= sd vlr{nf] -;:tf]_
o; n]vfk/LIf0fdf n]vfk/LIfsx¿ cfly{s jif{sf] ;dflKtkl5 Ps k6s dfq n]vfk/LIf0f ug{ cfpg] x'Fbf
n]vfk/LIfsnfO{ nfUg] kl/>lds Pjd\ cGo ljljw vr{x¿df sdL cfp5 .
$= plrt ;dodf sfo{;Dkfbg
Ps} k6s n]vfsf] k/LIf0f, d"Nofª\sg Pjd\ ljZn]if0f u/L ;'emfj;lxtsf] k|ltj]bg tof/ kg]{ x'Fbf
n]vfk/LIf0f;DaGwL ;Dk"0f{ sfo{x¿ plrt ;dodf k"/f ug]{ ;lsG5 .
%= ;fgf Joj;fox¿sf nflu pko'St
o; n]vfk/LIf0fn] ;+:yfsf] b}lgs sfd sf/afxLdf w]/} afwf gk'¥ofpg'sf ;fy} sd vlrnf] Pjd\ emGeml6nf]
ePsf] x'gfn] ;fgf Jofj;flos ;+:yfx¿sf nflu of] n]vfk/LIf0f Hofb} nf]slk|o Pjd\ pko'St dflgG5 .

cfjlws n]vfk/LIf0fsf a]kmfObfx¿ (Disadvantages of Periodical Auditing)
!= 5nsk6 Pjd\ hfn;fhL x'g} ;Defjgf
o; n]vfk/LIf0fdf Ps} k6s ;Dk"0f{ n]vfk/LIf0fsf sfo{x¿ ug]{ x'Fbf ;fjwfgL Pjd\ rnfvLk"0f{ tl/sfn]
n]vfk/LIf0f;DaGwL sfo{ gul/Pdf 5nsk6 Pjd\ hfn;fhLx¿ kQf nufpg ufx|f] x'G5 .
@= l9nfO
jif{el/sf ;Dk"0f{ lx;fa lstfasf] n]vfk/LIf0f Ps} k6s ug'{kg]{ ePsfn] x/]s lx;fa lstfanfO{ lj:t[t
¿kdf hfFr, d"Nofª\sg Pjd\ ljZn]if0f ug{ a9L ;do nfUg hfG5 h;sf sf/0f n]vk/LIf0f ul/;s]sf
clGtd vftfnfO{ ;fwf/0f ;efdf k]; ug{ a9L ;do nfUg hfG5 .
#= n]vfsf] lj:t[t hfFr Pjd\ d"Nofª\sg ug{ ufx|f] x'g]
Joj;fosf] ;'?b]lv cGTo;Ddsf ;Dk"0f{ lx;fa lstfax¿NffO{ Ps} k6s lglZrt ;dodf k/LIf0f, d"Nofª\sg
tyf ljZn]if0f ug'{kg]{ x'Fbf nuftf/ n]vfk/LIf0fdf h:t}M x/]s lx;falstfasf] lj:t[t hfFRf, d"Nofª\sg
tyf ljZn]if0f ug{ ;lsFb}g\ h;n] ubf{ uNtL, q'l6, 5nsk6 tyf hfn;fhL x'g] ;Defjgf /xG5 .
$= 7'nf Joj;fosf nflu cg'ko'St
jif{el/sf Joj;fosf nflu n]vfk/LIf0fsf sfo{x¿ Ps} k6s ul/g] x'gfn] tf]s]sf] ;dodf ;Dk"0f{ sfo{
;Dkfbg ug{ ufx|f] x'G5 . To;}n] 7'nf Joj;fo Pjd\ cfof]hgfx¿sf nflu of] n]vfk/LIf0f cg'ko'St
dflgG5 .
clGtd n]vfk/LIf0f (Final Auditing)
clGtd n]vfk/LIf0f eGgfn] s'g} klg b]zsf] ;jf]{Rr n]vfk/LIf0f ;+:yfaf6 k|rlnt P]g,
lgod Pjd\ sfg'gcg';f/ tf]lsPsf lgsfox¿sf] cfly{s sf/f]af/;Fu ;DalGwt sfuhftkqx¿,
clen]vx¿, k|df0fx¿ tyf To;sf cfwf/df tof/ kf/]sf ljQLo ljj/0fsf] :jtGq, lgikIf / p2]Zod"ns
9ª\uaf6 k/LIf0f, d"Nofª\sg / ljZn]if0f u/L ;'emfj;lxt jflif{s k|ltj]bg /fi6« k|d'vnfO{ k]; ug]{
sfo{nfO{ hgfpFb5 . g]kfnsf ;Gbe{df dxfn]vf k/LIfsaf6 ul/g] n]vfk/LIf0fnfO{ clGtd n]vfk/LIf0f
elgG5 .
g]kfnsf] n]vfk/LIf0f P]g @)$* cg';f/ ;a} ;+j}wflgs cª\ux¿, ;/sf/L sfof{nox¿ / g]kfn
;/sf/sf] k"0f{ :jfleTj /x]sf ;ª\ul7t ;+:yfx¿sf] lgoldttf, ldtJolotf, sfo{bIftf, k|efjsfl/tf
/ cf}lrTo;d]tsf] b[li6sf]0faf6 dxfn]vf k/LIfsn] ul/g] ;|]:tfsf] k/LIf0f, d"Nofª\sg / ljZn]if0f u/L
;'emfj;lxtsf] k|ltj]bg tof/ u/L /fi6« k|d'vnfO{ k]; ug]{ sfo{nfO{ clGtd n]vfk/LIf0f elgG5 .

clGtd n]vfk/LIf0fsf p2]Zox¿ (Objectives of Final Auditing)
clGtd n]vfk/LIf0fsf k|d'v p2]Zo eGgfn] ;+:yfsf] clGtd cfly{s sf/f]af/df ljZjf;lgotf, cg'zf;g
/ hjfkmb]xLtfsf] clej[l4 u/fpg' xf] . o;afx]s clGtd n]vfk/LIf0fsf] p2]Zox¿nfO{ a'FbfFut ¿kdf
lgDgfg';f/ pNn]v ug{ ;lsG5 .
!= cflYf{s sf/f]af/df lgoldttf, ldtJolotf, sfo{bIftf, k|efjsfl/tf Pjd\ cf}lrTo k'li6sf] hfFr,
d"Nofª\sg / ljZn]if0f ug'{
@= ;fj{hlgs ;|ft] ;fwgsf] kl/rfngsf] nfkjf{xL Pjd\ gf]S;fgLnfO{ /f]Sg ;xof]uLsf] e"ldsf lgjf{x ug'{
#= ;'zf;gsf nflu cfjZos ;"rgfx¿ k|jfx ug{
dfly plNnlvt p2]Zox¿ k|fKt ug{ clGtd n]vfk/LIf0f sfo{nfO{ ljZj;gLo / k|efjsf/L agfpg
lgikIf, :jtGq, p2]Zod"ns Pjd\ k];fut d"NodfGotfnfO{ cfTdf;ft\ ug'{ clGtd n]vfk/LIfssf]
k|d'v st{Jo xf] .
clGtd n]vfk/LIf0fsf kmfObfx¿ (Advantages of Final Auditing)
!= n]vfsf] k"0f{ hfFr
clGtd n]vfk/LIf0f cfly{s jif{sf] cGTokl5 ;a} vfnsf ljQLo ljj/0fx¿ tof/ eO;s]kl5 dfq ;'?
x'g] ePsfn] o; n]vfk/LIf0fdf n]vfsf] ;"Id cWoog ul/G5 . h;af6 n]vfdf x'g ;Sg] uNtL, q'l6,
clgoldttf h:tf ;d:ofx¿ kQf nufpg ;lsG5 .
@= ;dosf] art
lg/Gt/ n]vfk/LIf0fdf lg/Gt/ ¿kdf n]vfk/LIf0f;DaGwL sfo{ rln/xg] ePsfn] a9L ;do nfUg] ub{5
t/ clGtd n]vfk/LIf0fdf cfly{s jif{sf] cGTokl5 Ps}k6sdf n]vfk/LIf0f;DaGwL ;Dk"0f{ sfo{x¿ ul/g]
x'Fbf ;dosf] art x'ghfG5 .
#= sfg'gL k|lj|mofsf] cjnDag
x/]s ;+:yfsf] Joj:yfkgåf/f cfgf] sfo{ ;Dkfbg ubf{ sfg'gL Joj:yf Pjd\ k|lj|mofsf] k"0f{ ¿kdf
cjnDag ug'{ clgjfo{ x'G5 . ctM clGtd n]vfk/LIf0fn] ;+:yfsf] Joj:yfkgåf/f sfo{ ;Dkfbg ug{]
l;nl;nfdf k"0f{ ¿kdf sfg'gL Joj:yf Pjd\ k|lj|mofsf] cjnDag u/]sf] 5 jf 5}g eGg] s'/f ;d]t hfFr
ug{] sfo{ ub{5 .
$= sd vlr{nf]
clGtd n]vfk/LIf0fdf n]vfk/LIfsx¿n] cfly{s jif{sf] ;dflKtkl5 Ps k6s dfq n]vfk/LIf0f ug{
cfpg] x'Fbf n]vfk/LIfsnfO{ nfUg] kfl/>lds Pjd\ cGo ljljw vr{x¿df sdL cfp5 .
%= n]vfsf] cª\sx¿ kl/jt{g ug]{ ;Defjgfdf sdL
o; n]vfk/LIf0fdf cfly{s jif{sf] cGTokl5 Ps} k6s ;Dk"0f{ n]vfk/LIf0f;DawL sfo{x¿ x'g] ePsfn]
n]vf zfvfdf sfof{/t sd{rf/Lx¿åf/f n]vfk/LIf0f eO;s]sf n]vfsf cª\ux¿ kl/jt{g u/L
5nsk6 Pjd\ hfn;fhL ug]{ ;Defjgf /xb}g\ .
clGtd n]vfk/LIf0fsf a]kmfObfx¿ (Disadvantages of Final Auditing)
!= ;dosf] cefj
n]vfk/LIfssf w]/} u|fxsx¿ x'g ;Sb5g\ h;sf sf/0fn] ;+:yfsf] cfly{s sf/f]af/x¿nfO{ Ps Ps hfFr
u/L ;dodf g} ;Dk"0f{ sfo{ ;Dkfbg ug{ n]vfk/LIfsnfO{ ufx|f] x'g] ub{5 . To;sf/0f o; n]vfk/LIf0fdf
n]vfk/LIfsn] ;dod} n]vfk/LIf0fsf] k|ltj]bg k]; ug{ ;Sb}g\ .
@= ;'wf/df l9nfO
of] n]vfk/LIf0f cfly{s jif{sf] cGTokl5 dfq cf/De x'g] ePsfn] uNtL Pjd\ q'l6x¿ cfly{s jif{sf]
cGTo kl5 g} kQf nfUb5g\ h; sf/0f tL uNtL Pjd\ q'l6x¿sf] ;'wf/ k|lj|mofdf klg l9nfO x'g hfG5 .
#= 7'nf Joj;fosf nflu cg'ko'St
jif{e/Lsf Joj;fosf nflu n]vfk/LIf0fsf sfo{x¿ Ps} k6s ul/g] x'gfn] tf]ss] f] ;dodf ;Dk"0f{ sfo{ ;Dkfbg
ug{ ufx|f] x'G5 . To;}n] 7'nf Joj;fo Pjd\ cfof]hgfx¿sf nflu of] n]vfk/LIf0f cg'ko'St dflgG5 .
$= n]vfsf] lj:t[t hfFr Pjd\ d"Nofª\sg ug{ ufx|f] x'g]
Joj;fosf] ;'?b]lv cGTo;Ddsf ;Dk"0f{ lx;fa lstfax¿NffO{ Ps} k6s lglZrt ;dodf k/LIf0f,
d"Nofª\sg tyf ljZn]if0f ug'k{ g]{ x'bF f nuftf/ n]vfk/LIf0fdf h:t}M x/]s lx;falstfasf] lj:t[t hfFRf,
d"Nofª\sg tyf ljZn]if0f ug{ ;lsFbg} \ h;n] ubf{ uNtL, q'l6, 5nsk6 tyf hfn;fhL x'g] ;Defjgf /xG5 .
cf+lzs n]vfk/LIf0f (Partial Auditing)
n]vfsf] s'g} Ps If]qsf] dfq n]vfk/LIf0f ul/G5 eg] To;nfO{ cf+lzs n]vfk/LIf0f elgG5 . cyf{t\
Joj;fosf] dflns / n]vfk/LIfslardf ePsf] ;Demf}tfcg'¿k n]vfsf ljleGg kIfx¿ h:t}M gub
sf/f]af/, lhG;L sf/f]af/, laj|mL, vl/b, ;fx', cf;fdL cflbdWo] s'g} Ps If]qsf] dfq lj:t[t hfFr, d"Nofª\sg
Pjd\ ljZn]if0f u/fOG5 eg] To;nfO{ cf+lzs n]vfk/LIf0f elgG5 .
n]vfsf] s'g} Ps If]qdf Joj;fosf] dflnsnfO{ zª\sf nfu]sf] cj:yfdf pSt If]qsf] lj:t[t

hfgsf/L Pjd\ oyfl:ylt yfxf kfpg] p2]Zo Joj;fosf] dflnsåf/f n]vfk/LIfsnfO{ cf+lzs n]vfk/LIf0f
u/fOG5 .
cf+lzs n]vfk/LIf0fn] Joj;fosf] s'g} Ps If]qsf] lj:t[t hfgsf/L k|bfg u/L clGtd n]vfk/LIf0fnfO{
;xof]u k'¥ofP tfklg of] n]vfk/LIf0fnfO{ sDkgL P]gcg'¿k sfg'gL dfGotf eg] lbOFb}g\ . n]vfk/LIfsn]
cf+lzs n]vfk/LIf0f ubf{ pSt s'/fsf] hfgsf/L p;n] cfgf] k|ltj]bgdf clgjfo{ ¿kdf pNn]v
ug'{kb{5 . cGoyf pSt n]vfk/LIf0fnfO{ cGo n]vfk/LIf0f -h;df Joj;fosf] x/]sf] lx;fa lstfasf]
n]vfk/LIf0f ul/G5_ ;/x g} dflgG5 . h;sf sf/0faf6 Joj;fonfO{ eljiodf s'g} k|sf/sf] xflg
gf]S;flg x'g hfG5 eg] To;sf] pQ/bfloTj Pjd\ lhDd]jfl/tf n]vfk/LIfs :jod\n] lng'kb{5 .
cf+lzs n]vfk/LIf0fsf p2]Zox¿ (Objectives of Partial Auditing)
!= Joj;fodf k"0f{¿kdf k'FhLsf] kl/rfng Pjd\ ;b'kof]uf ePsf] 5 5}g egL yfxf kfpg'
@= Joj;fosf] s'g} ljz]if If]qsf] oyfl:yltaf/] yfxf kfpg'
#= sd ;do Pjd\ vr{df s'g} ljz]if If]qsf] hfgsf/L xfl;n ug'{sf ;fy} clGtd n]vfk/LIf0fnfO{
;3fp k'¥ofpg'
cf+lzs n]vfk/LIf0fsf kmfObfx¿ (Advantages of Partial Auditing)
!= sd vlr{nf]
cf+lzs n]vfk/LIf0fdf Joj;fosf] s'g} ljz]if If]qsf] dfq n]vfk/LIf0f u/fpg] x'gfn] of] n]vfk/LIf0f
sd vlr{nf] 5 .
@= uNtL, q'6L Pjd\ 5nsk6x¿ zL3| kQf nfUg]
o; n]vfk/LIf0fdf s'g} Ps ljz]if If]qsf] dfq lj:t[t hfFr d"Nofª\sg / ljZn]if0f x'g] ePsfn] pSt
ljz]if If]qdf ePsf uNtL, q'l6 Pjd\ 5nsk6x¿ zL3| Pjd\ ;/ntfsf ;fy kQf nufpg ;lsG5 .
#= sd{rf/Lx¿sf] sfo{s'zntfdf clej[l4
cf+lzs n]vfk/LIf0fn] Joj;fosf] s'g} ljz]if If]qsf] hfFr, d"Nofª\sg / ljZn]if0f u/L ;Defljt
uNtLx¿ q'l6x¿ Pjd\ 5nsk6 kQf nufO{ ;f]sf] /f]syfd ug{sf nflu ;'emfjx¿ k|bfg ub{5 h;n]
eljio ;DalGwt If]qsf sfd ug]{ sd{rf/Lx¿sf] sfo{s'zntf Pjd\ bIftf clej[l4 u/fpF5 .
cf+lzs n]vfk/LIf0fsf a]kmfObfx¿ (Disadvantages of Partial Auditing)
!= sfg'gL dfGotfsf] cefj
sDkgL P]gcg';f/ o:tf] n]vfk/LIf0fnfO{ dfGotf lbOPsf] 5}g h;sf sf/0f o:tf] n]vfk/LIf0fn] k|:t't
u/]sf glthfx¿nfO{ k|df0f:j¿k k]; ug{ ;lsFb}g\ .

@= ;+:yfsf] ljQLo l:yltsf] hfgsf/L lbg c;dy{
o:tf] n]vfk/LIf0f s'g} ljz]if If]qsf] lgoGq0f ug]{ p2]Zon] ul/g] x'Fbf ;+:yfsf] ;Dk"0f{ ljQLo l:yltsf]
hfgsf/L lbg o:tf] n]vfk/LIf0fn] ;Sb}g .
#= of] j}wflgs n]vfk/LIf0f xf]Og
cf+lzs n]vfk/LIf0f j}wflgs n]vfk/LIf0f xf]Og t;y{ ;+:yfn] o:tf] n]vfk/LIf0f u/fP tfklg clGtd
n]vfk/LIf0f clgjfo{ ¿kdf u/fpg'kb{5 . To;}n] cf+lzs n]vfk/LIf0f u/fpg' vr{, ;do Pjd\ >dsf]
b'?kof]u u/];/x dflgG5 .
lgoldt n]vfk/LIf0f (Regular Auditing)
lgoldt n]vfk/LIf0f eGgfn] ;+:yfsf] jflif{s ljQLo ljj/0fsf] k|rlnt P]g, lgod, sfg'g,
k|lj|mof Pjd\ n]vfk/LIf0fsf] dfkb08cg';f/ ul/g] lj:t[t hfFr, d"Nofª\sg tyf ljZn]if0f sfo{nfO{
a'emfpF5 . o; n]vfk/LIf0fn] ;+:yfsf] jflif{s ljQLo ljj/0fdf plNnlvt x/]s kIfsf] ;"Id cWoog
tyf ljZn]if0f ug]{ xF'bf, o; n]vfk/LIf0fdf ;do, >d Pjd\ vr{ a9L nfUb5 .
lgoldt n]vfk/LIf0fnfO{ ;Lldt n]vfk/LIf0fsf] ljk/Lt n]vfk/LIf0fsf ¿kdf klg lng ;lsG5 h;df
n]vfk/LIf0f ug]{ ljlw Pjd\ k|lj|mof ;Lldt n]vfk/LIf0fdfeGbf nfdf] x'g] ub{5 . t/ o; n]vfk/LIf0fn]
;ª\u7gn] tof/ kf/]sf] jflif{s ljQLo ljj/0fx¿sf] lgoldt Pjd\ lj:t[t ¿kdf hfFr, d"Nofª\sg
Pjd\ ljZn]if0f ug]{ x'Fbf ;ª\u7gsf lgb]{zsx¿ tyf cGo ;]o/wf/sx¿ -stakeholders_ nfO{ cfjZos
lj:t[t hfgsf/L Pjd\ ;"rgfx¿ k|bfg ub{5 .
lgoldt n]vfk/LIf0fsf kmfObfx¿ (Advantages of Regular Auditing)
!= jflif{s ljQLo ljj/0fx¿sf] :ki6 Pjd\ lj:t[t hfFr / d"Nofª\sg ug{'
o; n]vfk/LIf0fdf ;+:yfn] tof/ kf/]sf jflif{s ljQLo ljj/0fx¿sf] k|rlnt P]g, lgod,
k|lj|mof Pjd\ n]vfk/LIf0fsf] dfkb08cg'¿k :ki6 tyf lj:t[t hfFr, d"Nofª\sg / ljZn]if0f x'g] x'Fbf
;Defljt uNtLx¿, q'l6x¿ Pjd\ 5nsk6x¿ ;lhn} kQf nufpg ;lsG5 .
@= ;+:yfsf ;/f]sf/jfnfx¿ (Stakeholders) nfO{ cfjZos hfgsf/Lx¿ pknAw u/fpg'
o; n]vfk/LIf0fn] jflif{s ljQLo ljj/0fx¿df plNnlvt /x]sf x/]s kIfsf] ;"Id cWoog, d"Nofª\sg
Pjd\ ljZn]if0f u/L ;ª\u7gsf lgb]{zsx¿ tyf cGo ;/f]sf/jfnfx¿nfO{ cfjZos hfgsf/L pknAw
u/fpF5 .

lgoldt n]vfk/LIf0fsf a]kmfObfx¿ (Disadvantages of Regular Auditing)
!= a9L ;do nfUg]

o; n]vfk/LIf0fn] ljQLo ljj/0fx¿df plNnlvt x/]s kIfsf] ;"Id cWoog, d"Nofª\sg Pjd\ ljZn]if0f
k|rlnt P]g, lgod tyf k|lj|mofcg'¿k ug]{ x'Fbf o;df n]vfk/LIf0fsf] ;'efj;lxtsf] k|ltj]bg tof/ ug{
a9L ;do nfUg] ub{5 .
@= vlr{nf]
o; n]vfk/LIf0fn]cg'¿k n]vfk/LIfsn] ljQLo ljj/0fx¿sf] n]vfk/LIf0f ubf{ k|rlnt k|lj|mof tyf
ljlwx¿nfO{ k"0f{¿kdf cjnDag ug]{ x'Fbf n]vfk/LIf0f sfo{df ;do a9L nfUg hfG5 h;n] ubf{
n]vfk/LIf0f k|lj|mof Pjd\ n]vfk/LIfssf] kfl/>ldstfdf a9L vr{ nfUb5 .
cEof;
-s_ nuftf/ n]vfk/LIf0fsf p2]Zox¿ aofg ug'{xf];\ .
-v_ cfjlws n]vfk/LIf0fsf s'g} tLg p2]Zox¿ a'Fbfut ¿kdf aofg ug{'xf];\ .
-u_ cf+lzs n]vfk/LIf0fsf p2]Zox¿ JofVof ug{'xf];\ .
-3_ clGtd n]vfk/LIf0fsf] kl/ro lbg'xf];\ .
-ª_ lgoldt n]vfk/LIf0f eGf]sf] s] xf] < o;sf kmfObfx¿ aofg ug{'xf];\
@= tnsf k|Zgsf] nfdf] pQ/ n]Vg'xf];\ M
-s_ nuftf/ n]vfk/LIf0f eg]sf] s] xf] < nuftf/ n]vfk/LIf0fsf kmfObf / a]kmfObfx¿ a'Fbfut
¿kdf aofg ug{'xf];\ .
-v_ cfjlws n]vfk/LIf0fsf] kl/ro lbg'xf];\ ;fy} nuftf/ n]vfk/LIf0f / cfjlws n]vfk/LIf0fsf
lardf leGgtf 5'6\ofpFg'xf];\ .
-u_ cf+lzs n]vfk/LIf0f eg]sf] s] xf] < cf+lzs n]vfk/LIf0fsf kmfObf / a]kmfObfx¿ a'Fbfut
¿kdf pNn]v ug{'xf];\ .
#= kl/of]hgf sfo{
!= tkfO{F+n] cWoog ug{] ljBfnodf s'g n]vfk/LIf0fsf] tl/sf cjnDag ub{} cfPsf] 5,
To;;DaGwL hfgsf/L k|wfgfWofksaf6 xfl;n u/L sIffsf]7fdf 5nkmn ug{'xf];\ .

CDC2076BS Auditing-9

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CDC2076BS Auditing-9

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© ;jf{lwsf/ M kf7\oj|md ljsf; s]Gb|

d'b|0f M hgs lzIff ;fdu|L s]Gb| lnld6]8

kf7\oj|md ljsf; s]Gb|sf] lnlvt :jLs[ltlagf Jofkfl/s k|of]hgsf nflu

lj=;+= @)&^ kf7\oj|md ljsf; s]Gb|

kf7 ljifoj:t' k[i7 ;ª\Vof

@ n]vf k|0ffnL / n]vf ;dLs/0f !%

% ;Gt'ng k/LIf0f !!(

& n]vfk/LIfs !%)

* n]vfk/LIf0fsf t/Lsfx¿ !%(

American Accounting Association

n]vfljlwsf p2]Zox¿nfO{ lgDgfg';f/ pNn]v ug{ ;lsG5 M

-c_ PskIfLo c;/ (Single Effect)

!,%*,))) = &,))) + !,%!,)))

;fdfg -&,)))_ ) -&,)))_

kmfu'g ;fdfg ?=%),))) gubdf = ) + 0

kmfu'g tnaafkt ?=#),)))

kmfu'g ?=@),))) sf] ;fdfg

kmfu'g clu|d sld;gafkt gub

clu|d 3/ ef8f ?=@,)))

r}q ?=&),))) sf] ;fdfg

-#,)))_ = @,))) + -%,)))_

c;f]h Aofh cfDbfgLafkt gub

c;f]h clu|d sld;gafkt

c;f]h cf;fdLaf6 gub

!,!%,))) = @,))) + !,!#,)))

!,@@,@)) = (,@)) + !,!#,)))

k|f/lDes clen]vsf p2]Zox¿ (Objectives of Journal Voucher)

-c_ JolStut vftf

Decrease in incomes/ Profits/ Liabilities & Capital

Cr - Decrease in expenses/ Losses/ Assets

Increase in incomes/ Profit/Liabilities & Capital

ldlt ljj/0f vf=kf= g= 8]la6 /sd j|m]l86 /sd

k|f/lDes clen]v tof/ ug]{ r/0fx¿

Pk]S; xfp; vftf 8]la6 !),))) –

x|f;s6\6L vftf 8]la6 &,))) -

vftfdf k|ljli6 (Posting)

dO{ # gub vftf j|m]l86 %),)))

tof/ ug'{kg]{ vftfx¿

hDdf @,)),))) hDdf @,)),)))

hDdf !),))) hDdf !),)))

hDdf @,))) hDdf @,)))

hDdf @)) hDdf @))

hDdf @,!),))) hDdf @,!),)))

hDdf @,)^,))) hDdf @,)^,)))

hDdf @%,))) hDdf @%,)))

hDdf ^,))) hDdf ^,)))

hDdf @,))) hDdf @,)))

;u/dfyf a'S; xfp;

aLhsdf lgDglnlvt s'/fx¿ ;dfj]z x'g'kb{5 .

100 n]vfk/LIf0f, sIff–(

n]vfk/LIf0f, sIff–( 101

102 n]vfk/LIf0f, sIff–(

n]vfk/LIf0f, sIff–( 103

104 n]vfk/LIf0f, sIff–(

n]vfk/LIf0f, sIff–( 105

106 n]vfk/LIf0f, sIff–(

n]vfk/LIf0f, sIff–( 107

108 n]vfk/LIf0f, sIff–(

hgj/L #) clGtd 63,200

hDdf 98,000 hDdf 98,000

hDdf 47000 hDdf 47000

110 n]vfk/LIf0f, sIff–(